Jason's Custom Tooling $($JCT$)$ uses a job order cost system and applies overhead using a predetermined overhead rate based on direct labor costs. The following debits $($credits$)$ appeared in Work$-$in$-$Process Inventory for November:

$\backslash$table$[[,$Description,Amount$],[$November $1,$Balance,$ $43,000],[$For the month,Direct materials,$235,000],[$for the month,Direct labor,$144,600],[$For the month,Factory overhead,$136,860],[$For the month,To finished goods,$(419,000)$