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 $70,000 worth of materials on account. b. Recorded materials issued to production as follows: Job Number Total Cost 201 202 Indirect materials $ 10,900 20,600 5,900 $ 37,400 c. Recorded factory payroll costs from labor time tickets that revealed the following Job Number Hours Total Cost 201 119 202 383 Factory supervision $ 2,900 10,600 5,100 $18,600 d. Applied overhead to production at a rate of $26.00 per direct labor hour for 502 actual direct labor hours e. Recorded the following actual manufacturing overhead costs Item Factory rent Depreciation Factory utilities Total Cost $3,900 4,800 4,100 Description: Paid in cash Factory equipment Incurred but not paid