Shellenback Incorporated has provided the following information for the year ended 20x8:

Purchased raw materials on account for $203,800.

Issued $188,800 in raw materials to production ($15,800 were not traceable to specific jobs).

Incurred $158,800 in direct labor costs (18,550 hours), $56,300 in supervision costs (paid in cash).

Incurred the following additional manufacturing overhead costs: factory lease $25,800 (paid in cash); depreciation on equipment $29,800; factory utilities $17,300 (paid in cash).

Incurred the following nonmanufacturing costs, both paid in cash: advertising $58,800; sales commissions $61,800.

Applied manufacturing overhead to jobs in process at a rate of $9 per direct labor hour.

Completed jobs costing a total of $460,800.

Sold jobs for $738,800 on account. The cost of the jobs was $444,800.

Closed the manufacturing overhead account balance.

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