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 $63,000 worth of materials on account. (b) Recorded materials issued to production as follows: Job Number 201 Indirect materials 202 Total Cost $ 11,200 20,300 6,580 $ 38,000 (c) Recorded factory payroll costs from direct labor time tickets that revealed the following: Total Cost Job Number Hours 201 120 $ 3,000 202 383 Factory supervision 10,600 4,200 $ 17,800