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) Work in Process (Job #101) Finished Goods (Job #100) Materials Purchased Materials Requisitioned for Production: Direct Materials: Job #101 Job #102 Job #103 Indirect Materials Factory Labor Costs: Direct Labor: Job #101 Job #102 Job #103 Indirect Labor Other Operating Costs Incurred: Other manufacturing overhead Selling and Administrative Expenses $27,000 13,000 14,000 $ 7,000 9,000 10,000 $ 3,000 12,000 1,000 $ 1,400 13,000 $59,000 $30,000 $26,000 $12,000 $24,000 :1; 9,000 $14,400