Pak Co's Augut 31 inventory of raw materials is $16,000/Raw materials purchases in Septem are S60,000, ^nd factory payroll cost in September is' $68,000. Overhead costs incurred in September are: indirect materials, $6,000; indirect labor, $4,000; factory rent, $24,000, factory utilities,$22,000; and factory equipment depreciation, $25,000. The predetermined overhead rate is 130% of direct labor cost. Job 1 14 is sold for $100,000 cash in September. Costs for the three jobs worked on in September follow. Job 114 Job 115 Job 116 Balances on August 31 Direct materials Direct labor Applied overhead $4,000 2,000 2,600 $ 6,000 2,200 2,860 Costs during September Direct materials Direct labor Applied overhead 30,000 28,000 $ 16,000 20,000 10,000 16,000 Finished (sold) Finished (unsold) In process Status on September 30 Required: 1. Determ ine the total of each production cost incurred for September (direct labor, direct materials, and applied overhead), and the total cost assigned to each job(including the balances from August 31) ha month of September to record the following