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The following are the job cost related accounts for the law firm of Crane Associates and their manufacturing equivalents: Cost data for the month of March follow. 1. Purchased supplies on account $2,360. 2. Issued supplies $1,650(60% direct and 40% indirect ). 3. Assigned labor costs based on time cards for the month which indicated labor costs of $88,200(80% direct and 20% indirect). 4. Operating overhead costs incurred for cash totaled $50,400. 5. Operating overhead is applied at a rate of 9096 of direct labor cost. 6. Work completed totaled $94,500. amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. 6