Laramie Ltd. uses a normal job-order cost system. At the beginning of the month of June, two orders were in process as follows:

There was no inventory of finished goods on June 1. During the month of June, orders 11A and 12A were put into process.
Raw materials requirements amounted to $13,000, direct labour expenses for the month were $20,000, and actual manufacturing overhead recorded during the month amounted to $28,000.
The only order in process at the end of June was order 12A, and the costs incurred for this order were $1,150 of raw materials and $1,000 of direct labour. In addition, order 11A, which was 100% complete, was still on hand as of June 30. Total costs allocated to this order were $3,300. The firm's overhead allocation rate in June was the same as the rate used in May and is based on labour cost.
Instructions
Prepare journal entries, with supporting calculations, to record the cost of goods manufactured, the cost of goods sold, and the closing of the over- or under-applied manufacturing overhead to Cost of Goods Sold.

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Order 8A $2,000 1,200 1,800 Order 10A Raw materials Direct labour Manufacturing overhead absorbed $1,900 200 300