Exercise $7-24($Algo$)$ Assigning Costs to Jobs $($LO $7-1)$

Barker Products is a job shop. The following events occurred in September:

Purchased $$13,700$ of materials on account.

Issued $$15,200$ in direct materials to the production department.

Purchased $$11,700$ of materials on account.

Issued $$935$ of supplies from the materials inventory.

Paid for the materials purchased in transaction $(1).$

Paid $$19,900$ cash for utilities, power, equipment maintenance, and other miscellaneous items the manufacturing p

Incurred direct labor costs of $$23,400,$ which were credited to Wages Payable.

Issued $$1,335$ of supplies from the materials inventory.

Applied overhead on the basis of $85$ percent of $$23,400$ direct labor costs.

Recognized depreciation on manufacturing property, plant, and equipment of $$12,300.$

The following balances appeared in the accounts of Barker Products for September.