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 30,000 Variable overhead costs $330,000 Fixed overhead costs Total overhead 500,900 $830,900 41,500 $456,500 500,900 $957,400 51,500 566,500 500,900 $1,067,400 The expected volume is 41,500 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 Indirect labor wages (12,200 hours) Direct labor wages (all hours @ $13) Supervisory salaries Building occupancy costs (heat, light, depreciation, etc.) Factory facilities Sales and administrative offices Factory equipment costs. Power Repairs and maintenance Other 42,500 92,900 228,500 629,800 79,800 280,800 233,600 46,700 74,700 $ 635,800 6,204 MH 6,112 MH 10 3,707 MH 14,000 DLH 6,130 DLH 3,730 DLH 310,180 64,050 127,300 36,000 14,160 $ 21,700 8,000 9,730 $ 39,430