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 $67,000 worth of materials on account.
	b) Recorded materials issued to production as follows:

Job Number 201 202 Indirect materials Total Cost $ 10,500 20,400 6,500 37,400 (c) Recorded factory payroll costs from direct labor time tickets that revealed the following Job Number 201 202 Factory supervision Hours Total Cost 109 2,600 395 10,700 4,300 $17,600 (d) Applied overhead to production at a rate of $25.00 per direct labor hour for 504 actual direct labor hours (e) Recorded the following actual manufacturing overhead costs Item Factory rent Depreciation Factory utilities Factory insurance Total Cost Description $ 3,000 3,300 4,400 3,400 Paid in cash Factory equipment Incurred but not paid Prepaid policy $14,100 (f Completed Job 201 and transferred it to Finished Goods Inventory (g) Sold Job 200 for $50,700 Job 202 was still in process at the end of January