The company purchased $10,000 of direct raw materials and $650 of indirect materials. Indirect materials are capitalized in the Production Supplies account. Materials totaling $7,250 were issued to the cutting department. Labor cost was $23,500. Direct labor for the cutting and assembly departments was $11,000 and $10,000, respectively. Indirect labor costs were $2,500. (Note: Assume that sufficient cash is available when periodic payments are made.)