Reyes Manufacturing Company uses a job order cost system. 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). During January, the company had the following transactions: (a) Purchased $30,000 worth of materials on account. (b) Recorded materials issued to production as follows: (c) Recorded factory payroll costs from direct labor times tickets that revealed the following: (d) Applied as production at a rate of $25 per direct labor hour for actual direct labor hours. (e) Recorded the following actual manufacturing overhead costs: (f) Completed Job 201 and transferred it to Finished Goods inventory. (g) Sold Job 200 for $91, 100. Job 202 was still in process at the end of January