Reyes Manufachuring Company uses a job order cost system. Al the begining of January, the company had one job in process (Job 201) and one job completed but not yet sold (Job 200) Job 202 was started during January. Other sellect account balances follow (ignore any accounts that are not listed) During January, the company had the following transactions (a) Purchased $TO,000 worth of materials on account (b) Recorded materials issued to production as follows s 11,800 21,800 6,800 S 40,400 202 Indirect materials (c) Recorded factory payroll costs from direct labor time tickets that revealed the following 08 $2,900 397 10500 4,800 $ 18,200 202 Factory supervision (d) Applied overhead to production at a rate of $26.00 per direct labor hour for 505 actual direct labor hours (e) Recorded the following actual manufacturing overhead oosts Factory rent 2.500 Paid in cash Factory utities Factory insurance 4,900 Factory equipment 4.400 Inourred but not paid 3.400 Prepaid poikcy 15,200