TB MC Qu. 15-150 (Algo) Minstrel Manufacturing uses a job order... Minstrel Manufacturing uses a job order costing system. During the month, Minstrel purchased $218.400 of raw materials on credit issued materials to production of $212,000 of which $35,300 were indirect Minstrel incurred a factory payroll of $160.200, of which $45.100 was indirect labor. Minstrel uses a predetermined overhead application rate of 150% of direct labor cost. Minstrel's beginning and ending Work in Process Inventory are $17,200 and $30,400 respectively. Compute the cost of jobs transferred to Finished Goods Inventory