Swifty Inc. uses job order costing for its line of dual zone wine refrigerators. The incurred for production during 2022 totaled $27000 of materials, $18000 of direct labor costs, and $14000 of manufacturing overhead applied. The company ships the refrigerators as soon as soon they are completed which results in no finished goods inventory on hand on hand at end the year. Beginning Work in Process Inventory totaled $23000, and the ending balance is $17000. Durning the year, the company completed 25 refrigerator