The law firm of Coronado Associates uses a job order cost system. Cost data for the month of March follow. 1. Purchased supplies on account $3,900. 2. Issued supplies $3,100 (60% direct and 40% indirect). 3. 4. Assigned labor costs based on time tickets for the month which indicated labor costs of $80,200 (80% direct and 20% indirect). Operating overhead costs incurred for cash totaled $50,600. 5. Operating overhead is applied at a rate of 90% of direct labor cost. 6. Work completed totaled $81,200.