Frontier incorporated has provided the following information for the year ended 208 : a. Purchased raw materials on account for $243,800. b. Issued $233,800 in raw materials to production ($35,800 were not traceable to specific jobs). c. Incurred $245,800 in direct labor costs (27,920 hours) and $96,300 in supervision costs (paid in cash). d. Incurred the following additional manufacturing overhead costs; factory utilities $27,800 (paid in cash); depreciation on equipment $48,800; indirect supplies $21,300 (paid in cash). e. Incurred the following nonmanufacturing costs, both paid in cash: advertising $78,800; sales salarles $91,800. f. Applied manufacturing overhead to jobs in process at a rate of $9 per direct labor hour. g. Completed jobs costing a total of $647,800. h. Sold jobs for $859,800 on account. The cost of the jobs was $645,800. i. Closed the manufacturing overhead account balance