Problem 2-121 LO 2-2, 2-3, 2-4, 2-5, 2-6] Cadbury Company uses a job order costing system. Manufacturing overhead is applied on the basis of direct labor cost. Total manufacturing overhead was estimated to be $143,450 for the year; direct labor was estimated to total $151,000 Raw Materials Inventory Work in Process Inventory Finished Goods Inventory $ 13,200 S 9,200 $ 20,200 S 23,800 $ 41,700 S30,700 The following transactions have occurred during the year. Raw materials purchases Direct materials used Direct labor Indirect materials used Indirect labor Factory equipment depreciation Factory rent Factory utilities Other factory costs $119,000 $111,700 $127,900 $ 11,300 S 16,400 $26,600 S 21,700 S 8,200 $ 8,100