Reyes Manufacturing Company uses a job order cost system. At the beginning of January, the company had one job in process $($Job Complete this question by entering your answers in the tabs below.

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

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 $$64,000$ worth of materials on account.

b$.$ Recorded materials issued to production as follows:

c$.$ Recorded factory payroll costs from labor time tickets that revealed the following:

d$.$ Applied overhead to production at a rate of $$26\mathrm{.}00$ per direct labor hour for $496$ actual direct labor hours.

e$.$ Recorded the following actual manufacturing overhead costs:

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

g$.$ Sold Job $200$ for $$51,400.$

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