Vancouver Landscaping Company uses a job order cost system. As of January 1, its records showed the following inventory account balances. VANCOUVER LANDSCAPING COMPANY INVENTORY BALANCES AT JANUARY 1 Materials Inventory (shrubs, trees, etc.) Work in Process Inventory Finished Goods Inventory 12,000 96,000 25,000 The work in process inventory consisted of two jobs VANCOUVER LANDSCAPING COMPANY JOBS IN PROCESS AT JANUARY 1 Manufacturing Direct Materials Direct Labor Overhead 14,500 S Job 500 (1600 Pennsylvania Ave) S Job 510 (10 Downing Street) 10,000 S 12,500 29,000 20,000 10,000 Provided below is the production information (in summarized form) for the company for the month of January. The company uses the perpetual inventory method to account for all inventories