Stine Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $3,810 and two jobs in process: Job No. 429 $2,330, and Job No. 430 $1,480. During May, a summary of source documents reveals the following.

Job Number		Materials Requisition Slips				Labor Time Tickets
429		$2,870				$2,200
430		3,930				3,350
431		4,930		$11,730		8,120		$13,670
General use				980				1,700
				$12,710				$15,370

Stine Company applies manufacturing overhead to jobs at an overhead rate of 61% of direct labor cost. Job No. 429 is completed during the month.