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CHRISTOPHER'S CUSTOM CABINET COMPANY 2013 Beginning Inventory Balances: Raw materials inventory Work in process inventory Finished goods inventory $ 20,000 15,000 32,000 January transactions: a. Purchased materials on account b. Issues materials to production $ 26,000 $40,000 80% traced to specific jobs 20% treated as indirect $69,700 $18,000 $5,200 $31,000 $15,500 c. Recorded payroll costs Assembly workers Factory supervision Administrative personnel Sales commissions d. Recorded depreciation: $ 8,500 $2,400 $4,000 40% 60% $7.800 Machines Ofice copier e. Insurance expired: Percentage for manufacturing facility Percentage for administrative expense f. Paid cash for other factory costs g. Applied manufacturing overhead: Percentage of direct labor h. Job cost sheet for one uncompleted job: Direct materials Direct labor Applied overhead $10,000 $ 3,000 $9.000 $ 70,000 $91,000 l. Cost of jobs sold Revenue earned on these jobs