Toyama Co., that produces and sells a customized machine for health clubs. The company received a job order and the following is information related to the Job Order.

During a period Toyama Co. incurred advertising expense for $45,000.There was no beginning inventory for raw material and company purchased $68,000, of which $40,000 went to WIP. Direct labor used in production was $13,000, which is equivalent of 250 labor hours.

Toyama incurred utility costs $4,500, a rent $20,000, and depreciation of machine $15,000 for its factory. Indirect materials used in the production were $23,000 and indirect labors were $17,500.

Beginning inventory in WIP was $10,000 and ending WIP was $40,000. Beginning inventory in FG was $3,000 and ending inventory in FG was $5,000.

The company sold the product for $200,000 and shows the following journal entries.

Account Receivable $ 200,000

Sales Revenue $ 200,000

COGS $ 110,000

FG $110,000

Using a T account presentation for Toyama Co., (1) show how costs flows in Job Order Costing based on the above information.