Stine Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $4,170 and two jobs in process: Job No. 429 $2,490, and Job No. 430 $1,680. During May, a summary of source documents reveals the following. Job Number Materials Requisition Slips Labor Time Tickets 429 $2,870 $2,100 430 3,910 3,300 431 4,970 $11,750 8,200 $13,600 General use 960 1,550 $12,710 $15,150 Stine Company applies manufacturing overhead to jobs at an overhead rate of 62% of direct labor cost. Job No. 429 is completed during the month.