Garrity, Inc. uses a job-order costing system. During the month of May, the following transactions occurred:

a. Purchased materials on account for $27,800.

b. Requisitioned materials totaling $21,000 for use in production. Of the total,

$9,300 was for Job 58, $6,900 for Job 59, and the remainder for Job 60.

c. Incurred direct labor for the month of $27,000, with an average wage of $15 per hour. Job 58 used 800 hours; Job 59, 600 hours; and Job 60, 400 hours.

d. Incurred and paid actual overhead of $15,500 (credit Various Payables).

e. Charged overhead to production at the rate of $7.50 per direct labor hour.

f. Completed and transferred Jobs 58 and 59 to Finished Goods.

g. Sold Job 57 (see beginning balance of Finished Goods) and Job 58 to their respective clients on account for a price of cost plus 40 percent.

Beginning balances as of May 1 were:

Materials ..........$ 5,170

Work in Process .........0

Finished Goods (Job 58) .....31,400

Required:

1. Prepare the journal entries for transactions (a) through (g).

2. Prepare brief job-order cost sheets for Jobs 58, 59, and 60.

3. Calculate the ending balance of Raw Materials.

4. Calculate the ending balance of Work in Process.

5. Calculate the ending balance of Finished Goods.