Material cost, labor cost, and machine hour usage for January is as follows. During 2025, The Job Shop expects to incur $260,000 of MOH and expects to work 10,400 machine hours. MOH cost incurred during January is as follows. - $13,600 of depreciation on plant and equipment. - $500 of insurance on the plant. - $3,100 of utilities. - $3,700 of indirect labor. The Job Shop had paid for the insurance in 2024, while the utilities and labor will be paid in February 2025. Other information: - Job #AA110, which was completed during January, consists of 40 units. - Job #AA111, which was also completed during January, consists of 70 units. - Jobs #AA112 and #AA113 were not completed during January. - The Job Shop sells units for 140% of their manufacturing costs. d. What was the balance of The Job Shop's WIP Inventory account on January 1,2025 ? What types of costs are included in this beginning balance? From which job(s) did these costs originate? e. What was the balance of The Job Shop's WIP Inventory account on January 31,2025 ? With which job(s) are these costs associated? Material cost, labor cost, and machine hour usage for January is as follows. During 2025, The Job Shop expects to incur $260,000 of MOH and expects to work 10,400 machine hours. MOH cost incurred during January is as follows. - $13,600 of depreciation on plant and equipment. - $500 of insurance on the plant. - $3,100 of utilities. - $3,700 of indirect labor. The Job Shop had paid for the insurance in 2024, while the utilities and labor will be paid in February 2025. Other information: - Job #AA110, which was completed during January, consists of 40 units. - Job #AA111, which was also completed during January, consists of 70 units. - Jobs #AA112 and #AA113 were not completed during January. - The Job Shop sells units for 140% of their manufacturing costs. d. What was the balance of The Job Shop's WIP Inventory account on January 1,2025 ? What types of costs are included in this beginning balance? From which job(s) did these costs originate? e. What was the balance of The Job Shop's WIP Inventory account on January 31,2025 ? With which job(s) are these costs associated