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 $64,000 worth of materials on account. (b) Recorded materials issued to production as follows: Job Number 201 282 Indirect materials Total Cost $ 11,300 20,900 6,300 $ 38,500 (c) Recorded factory payroll costs from direct labor time tickets that revealed the following: Job Number 201 202 Factory supervision Hours Total Cost 115 $ 2,100 397 10,800 4,700 $ 17,600 (d) Applied overhead to production at a rate of $28.00 per direct labor hour for 512 actual direct labor hours. (e) Recorded the following actual manufacturing overhead costs: Total Cost Item Description Factory rent $ 3,000 Paid in cash Depreciation 3,300 Factory equipment Factory utilities: 3,300 Incurred but not paid. Factory insurance 3,100 Prepaid policy $12,700