The following information applies to the questions displayed below.] Bergamo Bay's computer system generated the following trial balance on December 31, 2015. The company's manager knows something is wrong with the trial balance because it does not show any balance for Work In Process Inventory but does show a balance for the Factory Overhead account. In addition, the accrued factory payroll (Factory Payroll Payable) has not been recorded. Debit Credit Cash Accounts recelvable Raw materials Inventory Work In process Inventory Flnished goods Inventory Prepald rent Accounts payable Notes payable Common stock Retalned earnings Sales Cost of goods sold Factory overhead Operating expenses S 170,000 75,000 80,000 0 15,000 3,000 $ 17.000 25,000 50,000 271,000 373,000 218,000 115,000 60,000 Totals $736,000 $736,000 After examining various files, the manager Identifies the following six source documents that need to be processed to bring the accounting records up to date Materlals requisition 21-3010: 10,200 direct materlals to Job 402 Materlals requisition 21-3011: 18,600 direct materlals to Job 404 Materlals requisition 21-3012: $5,600 Indirect materlals Labor time ticket 6052: Labor time ticket 6053 Labor time ticket 6054 $36,000 direct labor to Job 402 $23,800 direct labor to Job 404 $ 8,200 Indirect labor Jobs 402 and 404 are the only units in process at year-end. The predetermined overhead rate is 200% of direct labor cost