XYZ Company manufactures a specialty line of ties. The company uses a job-order costing system, and test inventory by FIFO method. Last month 1000 ties were started and completed for $26.000. This was wat balance of the Finished Goods Inventory account. During the month, the following costs were incurred on Job 1041 materials $54,800 and direct labor $19.800. In addition, when 5500 ties were sold selling and shipping costs of 12000 incurred. Manufacturing overhead was applied at the rate of $25 per machine-hour (MH) and Job 1041 red 220 AM Job 1041 consisted of 5,000 ties, the average cost of goods sold per te was 17.15 16.52 22.82 17.26 20.52