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 Finished goods consisted of Job 23, with the following costs: Job 23 Direct materials $8,530 Direct labour 13,730 Applied overhead 9,610 Total $31,870 Number of units 50 Shown below are the direct cost data related to jobs started in October: Job 26 Job 27 Job 28 Total Direct materials $5,390 $5,820 $4,370 $15,580 Direct labour $11,650 $9,710 $6,150 $27,510 Number of units 20 30 20