Tesh Corp. uses a job order costing system. For the year ended December 31, 2022, Tesh Corp. estimates that the total overhead costs will be $4,000,000 and that a total of 80,000 direct labour hours will be worked. Data for the month of January 2022 is as follows: There were two jobs in process at December 31, 2021: Direct materials Direct labour Overhead A335 A336 $3,600 $12,500 5,600 19,300 10,800 36,700 A total of six jobs were worked on during January 2022: Direct materials Direct labour A335 A336 $6,700 A337 $2,800 A338 A339 A340 $12,800 $3,400 $5,700 $6,300 $15,400 $6,300 $9,800 $21,500 $18,500 $43,400 The direct labour rate for January was an average of $25 per hour. The following other costs were incurred during January 2022: Indirect labour Indirect materials purchased Factory rent Factory utilities Factory depreciation Freight-in on indirect materials Freight-out Selling and administrative expenses $ 96,000 25,000 70,000 67,000 46,000 1,000 26,000 132,000 $463,000 The following jobs were completed during January: A336, A337, A338 and A340. The following jobs were sold during January: A336 and A338. The indirect materials account had a balance of $135,000 at January 1, 2022, and a balance of $128,000 at January 31, 2022. There were NO jobs in finished goods at the beginning of January 2022.