TB MC Qu. 3-68 (Static) Cai Corporation uses a job-order costing system and... Cal Corporation uses a job-order costing system and has provided the following partially completed T-account summary for the past year. Balance 1/1 Raw Materials Debit 17,000 Credits Credit Debits 97,000 Balance 12/31 30,000 Work In Process Debit Credit Balance 1/1 19,000 Credits 506,000 Direct materials. 74,000 Direct labor 13,000 Overhead applied 257,000 Balance 12/31 The cost of indirect materials requisitioned for use in production during the year was: