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 Finished goods consisted of Job 23, with the following costs: Job 23 Direct materials $9,680 Direct labour 15.580 Applied overhead 10,900 Total $36,160 Number of units 50 Shown below are the direct cost data related to jobs started in October Direct materials Direct labour Job 26 $6,110 $13,220 Job 27 Job 28 $6,610 $4.960 Total $17,680 $11020 $6.970 $31.210 Number of units 20 30 20