The correct chronological order of these phases in the cell cycle, starting with DNA replication, is Blossom Manufacturing uses a job-order costing system. On May 1, the company has a balance in Work in Process Inventory of $4,200 and two jobs in process: Job No, 429$2,160, and Job No. 430$2.040. During May, a summary of source documents reveals the following: Blossom Manufacturing applies manufacturing overhead to jobs at an overhead rate of 60% of direct labour cost. Job No. 429 is completed during the month