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: Total Cost Job Number 201 $11,900 202 21,900 Indirect materials 5,200 $39,000 (c) Recorded factory payroll costs from direct labor time tickets that revealed the following: Total Cost Job Number Hours 201 115 $ 2,800 202 381 10,100 Factory supervision 5,800 $18,700 (d) Applied overhead to production at a rate of $29.00 per direct labor hour for 496 actual direct labor hours. (e) Recorded the following actual manufacturing overhead costs: Total Cost Item Description Factory rent $ 2,200 Paid in cash Depreciation 4,300 Factory utilities 4,300 Factory equipment Incurred but not paid Factory insurance 2,200 Prepaid policy $13,000