Ivanhoe Assemblers uses normal job-order costing to assign costs to products. The company assembles and packages 25 different products according to customer specifications. Products are worked on in batches of 20 to 40 units. Each batch is given a job number. On October 1, the company had the following balances: Raw materials $10,190 Work in process 68,486 Finished goods 31,870 Work in process consisted of the following jobs: Job 22 Job 24 Job 25 Direct materials $6,450 $5,400 $4,990 Direct labour 10,920 9,580 9,880 Applied overhead 7,644 6,706 6,916 Total $25,014 21,686 $21,786 Number of units 20 40 30