Sheridan Assemblers uses normal job-order costing to assign costs to products. The company assembles and packages 25 different products according to customer specifications. Products are worked on in batches of 20 to 40 units. Each batch is given a job number. On October 1, the company had the following balances: Raw materials $11,560 Work in process 77,699 Finished goods 36,160 Work in process consisted of the following jobs: Job 22 Job 24 Job 25 Direct materials $7,320 $6,120 $5,660 Direct labour 12,390 10,870 11,210 Applied overhead 8,673 7,609 7.847 Total $28,383 24,599 $24,717 Number of units 20 40 30