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 201 202 Indirect materials Total Cost $10,200 20,600 5,000 $ 35,800 c. Recorded factory payroll costs from labor time tickets that revealed the following: Job Number 201 202 Hours 111 398 Total Cost Factory supervision $ 2,800 10,700 4,500 $ 18,000 d. Applied overhead to production at a rate of $28.00 per direct labor hour for 509 actual direct labor hours e. Recorded the following actual manufacturing overhead costs: Item Total Cost Description Factory rent $ 2,300 Paid in cash Depreciation 4,200 Factory utilities 4,200 Factory equipment Incurred but not paid Factory Insurance 3,400 Prepaid policy $14,100