Rivsten Compary uses a job-order costing system. On Januaty t, the beginnting er twe carrent yed the compaty's inventory balances were as follows: The compary applies overhead cost to jobs on the basis of machine hours. For the current yeac the company estimated that it would work 36,000 machine hours and incur $156600 in manufactiring oventhed cont. The followny transactions were recorded for the yest a. Raw materials were purchased on account $205000 b. Faw materlals were requisitioned for use in productione 5195,000 post diect and 205 indirect) c. The following costs were incurred for empioyee services: d. Heat, powet, und water costs were incurred in the factory: 543000 e. Prepaid insurance explted duting the year $1,000 p0s rebales to tactory aperaficas, and tos relates to seling and administrative: activities) f Advertising oosts were incurred 551,000 9. Depreciation was recorded for the year $61,500, 85% reloses to tactory operatons, and 15 t relates to selling and administiative. Rivsten Compary uses a job-order costing system. On Januaty t, the beginnting er twe carrent yed the compaty's inventory balances were as follows: The compary applies overhead cost to jobs on the basis of machine hours. For the current yeac the company estimated that it would work 36,000 machine hours and incur $156600 in manufactiring oventhed cont. The followny transactions were recorded for the yest a. Raw materials were purchased on account $205000 b. Faw materlals were requisitioned for use in productione 5195,000 post diect and 205 indirect) c. The following costs were incurred for empioyee services: d. Heat, powet, und water costs were incurred in the factory: 543000 e. Prepaid insurance explted duting the year $1,000 p0s rebales to tactory aperaficas, and tos relates to seling and administrative: activities) f Advertising oosts were incurred 551,000 9. Depreciation was recorded for the year $61,500, 85% reloses to tactory operatons, and 15 t relates to selling and administiative