Yurman Inc. uses a job-order costing system. During the month of May, the following transactions occurred: May 1 Purchased materials on account for $29,760. 3 Requisitioned materials totaling $24,450 for use in production. Of the total, $9,200 was for Job 58 , $8,930 for Job 59, and the remainder for Job 60 . 31 Incurred direct labor for the month of $31,110, with an average wage of $17 per hour. Job 58 used 790 hours; Job 59, 620 hours; and Job 60, 420 hours. 31 Incurred and paid actual overhead of $17,840 (credit Various Payables). 31 Charged overhead to production at the rate of $4.70 per direct labor hour. 31 Completed and transferred Jobs 58 and 59 to Finished Goods. 31 Sold Job 57 (see beginning balance of Finished Goods) and Job 58 to their respective clients on account for a price of cost plus 40%. Beginning balances as of May 1 were: ASSETS REVENUE 110 Cash 410 Sales Revenue 120 Accounts Receivable 131 Supplies EXPENSES 132 Prepaid Insurance 510 Cost of Goods Sold 141 Raw Materials 520 Insurance Expense 142 Work in Process 530 Wages Expense 143 Overhead Control 540 Supplies Expense 144 Finished Goods 550 Utilities Expense 170 Land 560 Depreciation Expense 180 Equipment 590 Miscellaneous Expense 181 Accumulated Depreciation LIABILITIES 210 Accounts Payable 220 Wages Payable 230 Various Payables LIABILITIES 210 Accounts Payable 220 Wages Payable 230 Various Payables EQUITY 310 Common Stock 320 Retained Earnings Refer to the list below for the exact wording of text items within your job-order cost sheets. Joumal 2. Prepare job-order cost sheets for Jobs 58,59 , and 60 . Refer to the list of Amount Descriptions for the exact wording of text iterns witt cells must have an entry; enter zeros as needed. 3. Calculate the ending balance of Raw Materials. Raw Materials ending balance is 4. Calculate the ending balance of Work in Process. Work in Process ending balance is 5. Calculate the ending balance of Finished Goods. Finished Goods ending balance is