Shown below are the job cost-related accounts for the law firm of Clark, Garcia, and Morton and their manufacturing equivalent\ \\\\table[[Law Firm Accounts,Manufacturing Company Accounts],[Supplies,Raw Materials],[Salaries Payable,Payroll Liabilities],[Operating Overhead,Manufacturing Overhead],[Work in Process,Work in Process Inventory],[Cost of Completed Work,Finished Goods Inventory]]\ Cost data for the month of March follow.\ Purchased supplies on account

$1,550

.\ Issued supplies of

$1,400

(

60%

direct and

40%

indirect).\ Time cards for the month indicated labour costs of

$61,300

(

80%

direct and

20%

indirect).\ Operating overhead costs incurred for cash totalled

$40,400

.

Shown below are the job cost-related accounts for the law firm of Clark, Garcia, and Morton and their manufacturing equivalen Cost data for the month of March follow. Shown below are the job cost-related accounts for the law firm of Clark, Garcia, and Morton and their manufacturing equivalen Cost data for the month of March follow