Sunland Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $3,290 and two jobs in process: Job No. 429 $1,880, and Job No. 430 $1.410. During May, a summary of source documents reveals the following. Job Number Materials Requisition Slips Labor Time Tickets 429 $2,350 $1,800 430 3,290 2,820 431 4,150 $9,790 7,150 $11,770. General use 780 1,100 $10.570 $12,8701 Sunland Company applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. Job No. 429 is completed during the month.