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 $20,000 worth of materials on account. (b) Recorded materials issued to production as follows:

Job Number	Total Cost
201	$	12,000
202		21,000
Indirect materials		3,200
	$	36,200

(c) Recorded factory payroll costs from direct labor time tickets that revealed the following:

Job Number	Hours	Total Cost
201	100	$	2,150
202	500		10,750
Factory supervision			5,000
		$	17,900

(d) Applied overhead to production at a rate of $25 per direct labor hour for 600 actual direct labor hours. (e) Recorded the following actual manufacturing overhead costs:

Item	Total Cost	Description
Factory rent	$	3,100	Paid in cash
Depreciation		2,500	Factory equipment
Factory utilities		1,750	Incurred but not paid
Factory insurance		1,250	Prepaid policy
	$	8,600

(f) Completed Job 201 and transferred it to Finished Goods Inventory. (g) Sold Job 200 for $31,000. Job 202 was still in process at the end of January.