The Leininger Company uses a normal job order costing system. The operating data for October 2020 are summarized below in which wage rate was $25 per hour and factory overhead was applied at the rate of $15 per direct labor hour.

Beginning Inventories: Materials (both direct and indirect) $27,000 Work in Process (Job #101) 18,000 Finished Goods (Job #100) 14,000 $59,000 Materials Purchased $30,000 Materials Requisitioned for Production: Direct Materials: Job #101 $ 7,000 Job #102 9,000 Job #103 10,000 $26,000 Indirect Materials $12,000 Factory Labor Costs: Direct Labor. Job #101 $ 8,000 Job #102 12,000 Job #103 4,000 $24,000 Indirect Labor $ 9,000 Other Operating Costs Incurred: Other manufacturing overhead $ 1,400 Selling and Administrative Expenses 13,000 $14,400