used Less than mcle uge1 16. Minstrel Manuf acturing uses a job order costing system. During one month, Minstrel credit; issued materials to production of $217,000 of purchased $224,400 of raw materials on which $36 $46,600 of direct labor cost. Minstrel's beginning and ending Work in Process Inventory are $17,700 and $31,400 respectively. Compute the cost of product transferred to Finished Goods 6,600 were indirect. Minstrel incurred a factory payroll of $163,200, of which was indirect labor Minstrel uses a predetermined overhead application rate of 150% Inventory $622,300 $490,600. $459,200 $458,200. $461,200