Ravsten Company uses a job - order costing system. The company applies overhead cost to jobs on the basis of machine - hours. For the current year, the company estimated that it would work 41,000 machine - hours and incur $184,500 in manufacturing overhead cost. The following transactions occurred during the year: a. Raw materials requisitioned for use in production, $195,000 (70% direct and 30% indirect). b. The following costs were incurred for employee services