Script Company uses a job costing accounting system for its production costs. A predetermined overhead rate based on direct labor- hours is used to apply overhead to individual jobs. An estimate of overhead costs at different volumes was prepared for the current year as follows. Direct labor-hours 31,800 Variable overhead costs Fixed overhead costs Total overhead $349,800 501,900 $851,700 40,600 $446,600 501,900 $948,500 51,600 $ 567,600 501,900 $1,069,500 The expected volume is 40,600 direct labor-hours for the entire year. The following information is for October, when jobs 1011 and 1015 were completed. Inventories, October 1 Raw materials and supplies Work in process (Job 1011) Finished goods Purchases of raw materials and supplies Raw materials Supplies Materials and supplies requisitioned for production Job 1011 Job 1015 Job 1017 Supplies Machine-hours (MH) Job 1011 Job 1015 Job 1017 Direct labor-hours (DLH) Job 1011 Job 1015 Job 1017 Labor costs Direct labor wages (all hours @ $12) Indirect labor wages (12,900 hours) Supervisory salaries Building occupancy costs (heat, light, depreciation, etc.) Factory facilities Sales and administrative offices Factory equipment costs Power Repairs and maintenance Other $ 42,800 91,600 229,400 629,500 80,200 281,000 233,800 45,700 76,300 $ 636,800 6,212 MH 6,102 MH 3,719 MH 14,060 DLH 6,130 DLH 3,710 DLH $ 286,800 67,725 127,400 14 $ 36,000 14,180 $ 21,720 8,090 9,860 $ 39,670