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). During January, the company had the following transactions: (a) Purchased $61,000 worth of materials on account. (b) Recorded materials issued to production as follows: Job Number Total Cost 201 $ 11,900 202 21,800 Indirect materials 5,400 $ 39,100 (c) Recorded factory payroll costs from direct labor time tickets that revealed the following: Job Number Hours Total Cost 201 102 $ 2,200 202 382 10,100 Factory supervision 4,000 $ 16,300 (d) Applied overhead to production at a rate of $26.00 per direct labor hour for 484 actual direct labor hours. (e) Recorded the following actual manufacturing overhead costs: Item Total Cost Description Factory rent $ 3,200 Paid in cash Depreciation 4,100 Factory equipment Factory utilities 3,300 Incurred but not paid Factory insurance 2,900 Prepaid policy $ 13,500 (f) Completed Job 201 and transferred it to Finished Goods Inventory. (g) Sold Job 200 for $50,100. 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.)

Raw Materials Inventory Work in Process Inventory 41,000 22,500 61,000 39,100 31/1 62,900 31/1 22,500 Finished Goods Inventory Cost of Goods Sold 21,000 31/1 21,000 31/1 Manufacturing Overhead Sales Revenue 31/1 31/1 Miscellaneous Accounts (Cash, Payables, etc.) 2. Compute the ending balance in the following accounts a. Raw Materials Inventory b. Work in Process Inventory c. Finished Goods Inventory d. Cost of Goods Sold (unadjusted) e. Manufacturing Overhead 3. Compute the total cost of Jobs 201 and 202 at the end of January. Job Total Cost Number of Job 201 202