Extracted text: The following selected data were taken from the books of the Owens O-Rings Company. The company uses job costing to account for manufacturing costs. The data relate to April operations. (1) Materials and supplies were requisitioned from the stores clerk as follows: Job 405, material X, $7,100. Job 406, material X. $3,100: material Y, $6,100. Job 407. material X, $7,100; material Y, $3.30o. For general factory use: materials A, B, and C. $2,400. (2) Time tickets for the month were chargeable as follows: $ 11,100 $ 14,100 $ 8,100 $ 3,800 Job 405 3,100 hours Job 406 3,700 hours Job 407 2,000 hours Indirect labor (3) Other information: Factory paychecks for $36,800 were issued during the month. Various factory overhead charges of $19,500 were incurred on account. Depreciation of factory equipment for the month was $5,50o. Factory overhead was applied to jobs at the rate of $3.30 per direct labor hour. Job orders completed during the month: Job 405 and Job 406. Selling and administrative costs were $2,200. Factory overhead is closed out only at the end of the year. The end of the month Work-in-Process Inventory balance would be: Multiple Cholce $89,500. $17,490. $64,400. $25100