Reyes Manufacturing Company uses a job order cost system. At the beginning 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 select account balances follow (ignore any accounts that are not listed).

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During January, the company had the following transactions: (a) Purchased $63,000 worth of materials on account.

(b) Recorded materials issued to production as follows:

Job Number	Total Cost
201	$	11,300
202		21,900
Indirect materials		6,000
	$	39,200

(c) Recorded factory payroll costs from direct labor time tickets that revealed the following:

Job Number	Hours	Total Cost
201	111	$	2,700
202	386		10,300
Factory supervision			4,600
		$	17,600

(d) Applied overhead to production at a rate of $29.00 per direct labor hour for 497 actual direct labor hours. (e) Recorded the following actual manufacturing overhead costs:

Item	Total Cost		Description
Factory rent	$	2,200	Paid in cash
Depreciation		4,000	Factory equipment
Factory utilities		4,000	Incurred but not paid
Factory insurance		3,200	Prepaid policy
	$	13,400

(f) Completed Job 201 and transferred it to Finished Goods Inventory.

(g) Sold Job 200 for $51,000.

Job 202 was still in process at the end of January.

Required: 1. Post the preceding transactions to T-accounts. (Note: Capture the offsetting of debits and credits to other accounts such as Cash, Payables, Accumulated Depreciation, and so on in Miscellaneous Accounts.)

2. Compute the ending balance in the following accounts:

3. Compute the total cost of Jobs 201 and 202 at the end of January.

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2. Compute the ending balanco in the tollowing accounts Reyes Manufacturing Company uses a job order cost system. At the beginning of January, the company had one job in process (Job 201) and one job completed but not during January. Other select account balances folow (ignore any accounts that are not listed). of Goods Sold (unadjualed) Curing January, the company had the following transactions: (a) Purchased $63,000 worth of materials on account. (b) Recorded materials issued to production as follows: 3.Camp de e e al ooat at Jha 201 and 202 at tha esd of January. Job Number 201 202 Indirect materials Total Cost $ 11,300 21,900 6,000 39,200 (c) Recorded factory payroll costs from direct labor time tickets that revealed the 1, Post the preceding transactionsto T40ooms (Note: Capture te ooeting of debits and croots to other accounts such Cash, Payables, 201 202 Factory supervision $ 2,700 10,300 4,600 S 17,600 386 (d) Applied overhead to production at a rate of $29.00 per direct labor hour for 497 actual d (e) Recorded the following actual manufacturing overhead costs: Total Cost Item Factory rent S 2,200 4,000 4,000 Paid in cash Factory equipment Incurred but not paid Prepaid policy Factory utilities Factory insurance $13.400 (D Completed Job 201 and transferred it to Finished Goods Inventory. (g) Sold Job 200 for $51,000. in process at the end of January