Problem 4-32 Bramble Wings, Inc. manufactures airplanes for use in stunt shows. Bramble's factory is highly automated, using the latest in robotic technology. To keep costs low, the company employs as few factory workers as possible. Since each plane has different features (such as its shape, weight, and color), Bramble uses a job order costing system to accumulate product costs. At the end of 2016, Bramble's accountants developed the following expectations for 2017 based on the marketing department's sales forecast: Budgeted overhead cost Estimated machine hours Estimated direct labor hours Estimated direct materials cost $1,510,000 $1,101,000 46,000 10,000 Bramble's inventory count, completed on December 31, 2016, revealed the following ending inventory balances: Raw Materials Inventory Work in Process Inventory $627,000 Finished Goods Inventory $2,200,000 $249,000 The company's 2017 payroll data revealed the following actual payroll costs for the year: Annual Total Hours Number Wage Rate Salary per Worked per Employed per Hour Employee Employee Job Title $228,000 $178,000 $40,900 $31,300 President and CEO Vice president and CFO Factory manager Assistant factory manager Machine operator Security guard, factory Forklift operator Corporate secretary Janitor, factory $14.5 2,250 $20,500 $7.5 2,000 $36,200 $6 2,150