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The law firm of Vaughn Associates uses a job order cost system. Cost data for the month of March follow. 1. 2. 3. Purchased supplies on account $3,900. Issued supplies $2,900 (60% direct and 40% indirect). Assigned labor costs based on time tickets for the month which indicated labor costs of $76,600 (80% direct and 20% indirect). Operating overhead costs incurred for cash totaled $49,800. Operating overhead is applied at a rate of 90% of direct labor cost. Work completed totaled $81,300. 4. 5. 6. (a) Your answer is partially correct. Record the transactions for March. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).) Supplies Service Contract Costs Service Salaries and Wages $ Operating Overhe $ $ 3900 $ $ $ 1. Purchased supplies 2. Direct supplies 2. Indirect supplies 3. Direct labor 3. Indirect labor 4. Incurred overhead costs