Kelly Company applies manufacturing overhead to products at a predetermined rate of $50 per direct labor hour. Its actual manufacturing costs for the most recent period are summarized here:

Item	Description			Total Cost
Direct materials	Used on Jobs 101 and 102			$	83,000
Indirect materials	Used on multiple jobs				14,500
Hourly labor wages	840 hours @ $25 per hour
	220 hours for Job 101 =	$	5,500
	320 hours for Job 102 =		8,000
	300 hours for Job 103 =		7,500		21,000
Factory supervision					3,350
Production engineer					5,100
Factory janitorial work					1,900
General and administrative salaries					9,700
Other manufacturing overhead costs (factory rent, insurance, depreciation, etc.)					6,500
Other general and administrative costs (office rent, insurance, depreciation, etc.)					4,500

Requirement 1:

Post the preceding information to Kelly Company