Heavenly Displays Inc. puts together largescale reworks displaysprimarily for Canada Day celebrations sponsored by corporations and municipalities. The company assembles and orchestrates complex displays using pyrotechnic components purchased from suppliers throughout the world. The company has built a reputation for safety and for the awesome power and brilliance of its computer-controlled shows. Heavenly Displays builds its own launch platforms and its own electronic controls. Because of the company's reputation, customers order shows up to a year in advance. Since each show is different in terms of duration and components used, Heavenly Displays uses a joborder costing system. Heavenly Displays' trial balance as of January 1, the beginning of the current year, is given below: [Eh .................................................. 891\"} mm ................................... mm mm .......................................... m Mhl'rouess ....................................... 21m} Fll'sllidm ........................................ m Prqaiihsmrm ..................................... Em WWW ............................... mm mm ............................. 5m mm ...................................... m mmmm ............................ 3111] 03mm .......................................... all.\" NEW ..................................... lull] TEN. .................................................. scrum SQUID d Page 197 The company charges manufacturing overhead costs to jobs on the basis of direct labour-hours. (Each customer order for a complete reworks display is a separate job.) Management estimated that the company would incur $135 ,000 in manufacturing overhead costs in the fabrication and electronics shops and would work 18,000 direct labourhours during the year. The following transactions occurred during the year