The following are the job cost related accounts for the law firm of Crane Associates and their manufacturing equivalents: Cost data for the month of March follow. 1. Purchased supplies on account $1,480. 2. Issued supplies $990(60% direct and 40% indirect). 3. Assigned labor costs based on time cards for the month which indicated labor costs of $57.400(80% direct and 20% indirect). 4. Operating overhead costs incurred for cash totaled $32,800, 5. Operating overhead is applied at a rate of 90% of direct labor cost. 6. Work completed totaled $61,500. No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5