Provide the reagents necessary to carry out the following conversion. 
Definitions:
Job-order Costing
A cost accounting system that assigns costs to specific production batches or jobs.
Manufacturing Overhead
All manufacturing costs that are not directly associated with the production of goods, including costs related to indirect materials, indirect labor, and other indirect expenses.
Cost of Goods Sold
Represents the direct costs attributable to the production of the goods sold in a company.
Raw Materials
The basic materials that are processed or used in the manufacturing of goods or finished products.
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