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 itwould work 25.000 machine-hours and incur $118,750 in manufacturing overhead cost. The following transactions occurred during the year a. Raw materials requisitioned for use in production, $244,000 70% direct and 30% indirect). b. The following costs were incurred for employee services