Frontier Incorporated has provided the following information for the year ended 20x8:
a. Purchased raw materials on account for $243,800.
b. Issued $233,800 in raw materials to production ($35,800 were not traceable to specific jobs).
c. Incurred $245,800 in direct labor costs (27,920 hours) and $96,300 in supervision costs (paid in cash).
d. Incurred the following additional manufacturing overhead costs: factory utilities $27,800 (paid in cash); depreciation on equipment $48,800; indirect supplies $21,300 (paid in cash).
e. Incurred the following nonmanufacturing costs, both paid in cash: advertising $78,800; sales salaries $91,800.
f. Applied manufacturing overhead to jobs in process at a rate of $9 per direct labor hour.
g. Completed jobs costing a total of $647,800.
h. Sold jobs for $859,800 on account. The cost of the jobs was $645,800.
i. Closed the manufacturing overhead account balance.