Margin Call, Inc., which uses a job-costing system, is a labor-intensive firm, with many skilled craftspeople on the payroll. Job no. 789 was the only job in process on January 1, having costs of $22,500 as of that date. Direct materials used and direct labor incurred during January were:

Job No. Direct Materials Direct Labor 789 $2,000 $6,000 790 9,000 10,000 791 14,000 8,000