Stine Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $3,610 and two jobs in process: Job No. 429 $2,140, and Job No. 430 $1,470. During May, a summary of source documents reveals the following Job Number Materials Requisition Slips Labor Time Tickets 429 $2.940 $2,100 430 431 4,090 3,600 4,920 General use $11,950 930 $12.880 8,100 $13,800 1,590 $15,390 Stine Company applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. Job No. 429 is completed during the month.