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2-19. Cost Flows. Kunis Paddle Shop, Inc. keeps accounting and cost records on a personal computer. During the month of January, data were lost as a result of errors made by a new operator. Fortunately, some data were retrieved and are set forth as follows: a. The total payroll amounted to $130,000. This balance included $20,000 in indirect labor that was charged to the Factory Overhead account. b. The debits in the Factory Overhead account totaled $166,000. This amount included the indirect labor from part (a). c. Factory overhead is applied to the products at 150% of direct labor cost. d The Work in Process account showed a January 1 balance of $91,000. Materials requisitioned and charged to Work in Process during the period amounted to $98,000, The balance in Work in Process on January 31 was $82.000. e. The Finished Goods balance at January 1 was $48,000. f. Cost of Goods Sold had a debit balance of $389,000. This amount did not include underapplied or overapplied factory overhead