Stine Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $4,210 and two jobs in process: Job No. 429 $2,550, and Job No. 430 $1,660. During May, a summary of source documents reveals the following. Job Number Materials Requisition Slips Labor Time Tickets 429 $2,670 $2,200 430 3,830 3,600 431 General use 4,720 $11,220 8,200 $14,000 920 $12,140 1,610 $15,610 Stine Company applies manufacturing overhead to jobs at an overhead rate of 66% of direct labor cost. Job No. 429 is completed during the month.