Project I - 40 Points i Saved Help Save & Exit Submit Christopher's Custom Cabinet Company uses a job order cost system with overhead applied as a percentage of direct labor costs. Inventory balances at the beginning of 2018 follow: Raw Materials Inventory $16, 500 Work in Process Inventory 5, 600 Finished Goods Inventory 20, 900 The following transactions occurred during January: (a) Purchased materials on account for $27,200. (b) Issued materials to production totaling $21,800, 90 percent of which was traced to specific jobs and the remainder of which was treated as indirect materials. (c) Payroll costs totaling $18,200 were recorded as follows: $11,700 for assembly workers 2,900 for factory supervision 1400 for administrative perso