SMQ Limited is a jobbing company. At the start of the first quarter of 2019 there was one unfinished job in the factory. The job card for this work is summarized as follows: Job Card, Job No. 1521 Costs to date: Details $ Direct materials 450,000 Direct labour 200,000 Factory overheads 120,000 Total 770,000 Costs of production for jobs during the quarter were as follows: Direct Materials Issued: Details $ Job 1521 750,000 Job 1522 820,000 Job 1523 600,000 Job 1524 500,000 Material transfers: Details