Oriole Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $4,010 and two jobs in process: Job No. 429 $2,590, and Job No. 430 $1,420. During May, a summary of source documents reveals the following. Job Number Materials Requisition Slips Labor Time Tickets 429 $2,760 $2,300 430 3,860 3,400 431 4,950 $11,570 7,800 $13,500 General use 910 1,700 $12,480 $15,200 Oriole Company applies manufacturing overhead to jobs at an overhead rate of 61% of direct labor cost. Job No. 429 is completed during the month. No. Date Account Titles and Explanation May (1) Work in Process Inventory 31 (2) Manufacturing Overhead Raw Materials Inventory Debit 11570 910 31 31 Work in Process Inventory 13500 Manufacturing Overhead Factory Labor 1700 (3) 31 Work in Process Inventory 8235 (4) Manufacturing Overhead 32 31 Finished Goods Inventory Work in Process Inventory 9053 Credit 12480 15200 8235 9053