How did you come up with the (h) transfer to finished goods inventory number of 22800 in the equation. What numbers were used to get 22800? See below. Question: Christophers Custom Cabinet Company uses a job order cost system with overhead applied as a perc... Christophers Custom Cabinet Company uses a job order cost system with overhead applied as a percentage of direct labor costs. Inventory balances at the beginning of 2016 follow: Raw Materials Inventory $ 15,600 Work in Process Inventory 7,000 Finished Goods Inventory 20,100 The following transactions occurred during January: (a) Purchased materials on account for $26,500. (b) Issued materials to production totaling $21,100, 90 percent of which was traced to specific jobs and the remainder of which was treated as indirect materials. (c) Payroll costs totaling $17,900 were recorded as follows: $11,400 for assembly workers 1,300 for factory supervision 2,000 for administrative personnel 3,200 for sales commissions (d) Recorded depreciation: $6,000 for machines, $1,200 for the copier used in the administrative office. (e) Recorded $1,600 of expired insurance. Forty percent was insurance on the manufacturing facility, with the remainder classified as an administrative expense. (f) Paid $5,600 in other factory costs in cash. (g) Applied manufacturing overhead at a rate of 200 percent of direct labor cost. (h) Completed all jobs but one; the job cost sheet for this job shows $2,300 for direct materials, $2,100 for direct labor, and $4,200 for applied overhead. (i) Sold jobs costing $51,800. The revenue earned on these jobs was $67,340. WORK IN PROCESS INVENTORY Ref Description Debit Credit Beginning Balance $7,000 (b) Direct Materials $18,990 (0.9*21100) .(c) Direct Labor $11,400 (g) Applied Overhead $22,800 (2*11400) (h) Transfer to finished goods inventory $51,590 (7000+18990+11400+22800-86000 (h) Ending Balance $8,600 (2300+2100+4200)