Crenshaw uses a job order costing system to account for projects. It applies Manufacturing overhead to jobs on the basis of direct labor hours and pays its direct labor workers $25 per hour. The following relates to activity for the month of December:

Required
(a) Record the purchase of direct materials in December. Assume all purchases are made on account. (Omit the "$" sign in your response.)
(b) Record the cost of direct materials applied to jobs in December. (Omit the "$" sign in your response.)
(c) Record the cost of direct labor applied to jobs in December. (Omit the "$" sign in your response.)
(d) Record the actual cost of manufacturing overhead incurred in December. Assume all overhead costs were paid in cash. (Omit the "$" sign in your response.)
(e) Record the cost of manufacturing overhead applied to jobs in December. (Omit the "$" sign in your response.)
(f) Record revenue and the related cost of jobs sold in December. Assume all sales are made on account. (Omit the "$" sign in your response.)
(g) Record December selling and administrative costs. Assume all selling and administrative costs were paid in cash.(Omit the "$" sign in your response.)
(h) Close the Manufacturing Overhead account directly to Cost of Goods Sold on December 31. (Omit the "$" sign in your response.)
(i) Compute the company's December income. Ignore taxes. (Omit the "$" sign in yourresponse.)

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Manufacturing overhead budgeted (estimated on December 1) $133,000 Budgeted driver activity (DLH) (estimated on December 1) 1,900 DLH $125,000 Direct materials purchased in December Direct materials used in December 100,000 Actual direct labor costs in December 50,000 Actual manufacturing overhead in December 150,000 Cost of jobs completed in December 275,000 Revenue eamed in December 600,000 Cost of goods sold in December (prior to adjusting for overhead) 325,000 Selling and administrative costs in December 250,000 20,000 Materials Inventory, December 1 Work in Process Inventory, December 1 75,000 Finished Goods Inventory, December 1 105,000