Sandhill Manufacturing ures a job-order cost system and applies overhead to production on the basis of direct labour costs, On January 1,2022, Job No. 50 was the only job in process. The costs incurred prior to lanuary 1 an this job were as follows direct materials $30,000, direct labour $15,200, and manufacturing overhead $20,600. As at January 1 , Job No, 49 had been completed at a cost of $120,400 and was part of finished goods imventory. There was a $25,200 balance in the Raw Materials Inventory account on Janwary 1 During the month of January Sandhili Manufacturing began production on Jots 51 and 52 , and completed Jobs 50 and 51 Jobs 49 and 50 were sold on account duriog the month for $152,200 and $198200, respectively. The followint additional events occurred during the month 1 Sandhilf curchased adefitional raw materiats of 5107,000 on accoient 2. It incurred factory bbour costs of $75,700. 3. It incurred manufacturing everhead costs as follows depreciaticonon equipment 514,400 , and various other manufacturims overtiead costs on account $22,100 4. It assigned direct materials and direct labour to jobs as follows 5. It assigned indirect materials of $17,000 and indirect habour of $18,200. Sandhill Manufacturing ures a job-order cost system and applies overhead to production on the basis of direct labour costs, On January 1,2022, Job No. 50 was the only job in process. The costs incurred prior to lanuary 1 an this job were as follows direct materials $30,000, direct labour $15,200, and manufacturing overhead $20,600. As at January 1 , Job No, 49 had been completed at a cost of $120,400 and was part of finished goods imventory. There was a $25,200 balance in the Raw Materials Inventory account on Janwary 1 During the month of January Sandhili Manufacturing began production on Jots 51 and 52 , and completed Jobs 50 and 51 Jobs 49 and 50 were sold on account duriog the month for $152,200 and $198200, respectively. The followint additional events occurred during the month 1 Sandhilf curchased adefitional raw materiats of 5107,000 on accoient 2. It incurred factory bbour costs of $75,700. 3. It incurred manufacturing everhead costs as follows depreciaticonon equipment 514,400 , and various other manufacturims overtiead costs on account $22,100 4. It assigned direct materials and direct labour to jobs as follows 5. It assigned indirect materials of $17,000 and indirect habour of $18,200