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 $$68,000$ worth of materials on account.

$($b$)$ Recorded materials issued to production as follows:

$\backslash$table$[[$Job Number,$\backslash$table$[[$Total$],[$Cost$]]],[201,$$$11,700$