Brady Company uses normal costing in its job-costing system. The company produces custom bikes for toddlers. The beginning balances (December 1) and ending balances (as of December 30) in their inventory accounts are as follows

Additional information follows:a. Direct materials purchased during December were $65,400.b. Cost of goods manufactured for December was $225,000.c. No direct materials were returned to suppliers.d. No units were started or completed on December 31.e. The manufacturing labor costs for the December 31 working day: direct manufacturing labor, $3,850, and indirect manufacturing labor, $950.f. Manufacturing overhead has been allocated at 120% of direct manufacturing labor costs through December 30.Required:1. Prepare journal entries for the December 31 payroll.2. Use T-accounts to compute the following:a. The total amount of materials requisitioned into work in process during Decemberb. The total amount of direct manufacturing labor recorded in work in process during Decemberc. The total amount of manufacturing overhead recorded in work in process during December.d. Ending balance in work in process, December 31e. Cost of goods sold for December before adjustments for under- or overallocated manufacturing overhead3. Prepare closing journal entries related to manufacturing overhead. Assume that all under- or overallocated manufacturing overhead is closed directly to Cost of GoodsSold.

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Beginning Balance 12/1 Ending Balance 12/30 $ 7,600 8,100 94,070 18,500 Materials Control Work-in-Process Control Manufacturing Department Overhead Control Finished Goods Control $1,200 5,800 3,500