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Gold Nest Company of Guandong, China, Is a family-owned enterprise that makes birdcages for the South China market. The company sells its birdcages through an extensive network of street vendors who recelve commissions on their sales. The company uses a job-order costing system in which overhead is applied to jobs on the basis of direct labor cost Its predetermined overhead rate is based on a cost formula that estimated $330,000 of manufacturing overhead for an estimated activity level of $200,000 direct labor dollars. At the beginning of the year, the Inventory balances were as follows: During the year, the following transactions were completed: a. Raw materlals purchased on account, $275,000. b. Raw materials used in production, $280,000 (materlals costing $220,000 were charged directly to jobs; the remalning materlals were indirect). c Costs for employee services were incurred as follows: d. Rent for the year was $18,000 ( $13,000 of this amount related to factory operatlons, and the remalnder related to selling and administrative activitles). e. Utility costs incurred in the factory, $57,000. f. Advertising costs Incurred, $140,000. g. Depreclation recorded on equipment, $100,000. ( $88,000 of this amount related to equipment used in factory operations; the remaining $12,000 related to equipment used in selling and administrative actlvitles.) h. Manufacturing overhead cost was applled to Jobs, $ L. Goods that had cost $675,000 to manufacture according to thelr job cost sheets were completed. J. Sales for the year (all pald in cash) totaled $1,250,000. The total cost to manufacture these goods according to thelr job cost sheets was $700,000