PA2-5 (Algo) Recording Manufacturing Costs and Analyzing Manufacturing Overhead [LO 2-3, 2-4, 2-5] Christopher's Custom Cabinet Company uses a job order cost system with overhead applied as a percentage of direct labor costs. Inventory balances at the beginning of 2018 follow: look Raw Materials Inventory Work in Process Inventory $16,900 5,800 Finished Goods Inventory 21,300 Print erences The following transactions occurred during January (a) Purchased materials on account for $26,400, (b) Issued materials to production totaling $21,500, 90 percent of which was traced to specific jobs and the remainder of which was treated as indirect materials. (c) Payroll costs totaling $17,000 were recorded as follows: $10,200 for assembly workers 1,800 for factory supervision 2,900 for administrative personnel