Required information [The following information applies to the questions displayed below. Bergamo Bay's computer system generated the following trial balance on December 31, 2017. The company's manager knows something is wrong with the trial balance because it does not show any balance for Work in Process Inventory but does show a balance for the Factory Overhead account. In addition, the accrued factory payroll (Factory Payroll Payable) has not been recorded Debit 58,000 36,000 23,000 Credit Cash Accounts receivable Raw materials inventory Work in process inventory Finished goods inventory Prepaid rent Accounts payable Notes payable Common stock Retained earnings Sales Cost of goods sold Factory overhead Operating expenses Totals 12,000 4,000 $ 9,400 12,400 40,000 92,000 156,200 112,000 24,000 41,000 $310,000 $310,000 After examining various files, the manager identifies the following six source documents that need to be processed to bring the accounting records up to date Materials requisition 21-3010: Materials requisition 21-3011: Materials requisition 21-3012: Labor time ticket 6052: Labor time ticket 6053: Labor time ticket 6054 $4,500 direct materials to Job 402 $7,700 direct materials to Job 404 $1,800 indirect materials $4,000 direct labor to Job 402 $7,000 direct labor to Job 404 $5,000 indirect labor Jobs 402 and 404 are the only units in process at year-end. The predetermined overhead rate is 100% of direct labor cost