Shellenback Incorporated has provided the following information for the year ended $20$x$8$:

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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