Gulf Corp. recorded the following transactions for October $2019$:

a$.$ October $3$ : $$75,000$ in raw materials were purchased on account.

b$.$ October $6$ : $$60,000$ in raw materials were requisitioned for use in production as direct materials.

c$.$ October $9$:$$13,000$ of raw materials were used as indirect materials.

d$.$ October $15$ : Total labor wages of $$104,000$ were incurred for direct labor.

e$.$ October $19$ : Labor wages of $$10,000$ were incurred for indirect labor.

f$.$ October $21$ : Additional manufacturing overhead costs of $$180,000$ were incurred. All of these costs will be paid in the future.

would be $\frac{15}{?}$ Jan$).$