Nicole A. Inc. uses backflush costing to account for its manufacturing costs. The trigger points for recording inventory transactions are the purchase of materials, the completion of products, and the sale of completed products.

Required:
1. Prepare journal entries, if needed, to account for the following transactions.
a. Purchased raw materials on account, $150,000.
b. Requisitioned raw materials to production, $150,000.
c. Distributed direct labor costs, $25,000.
d. Incurred manufacturing overhead costs, $100,000. (Use Various Credits for the credit part of the entry.)
e. Cost of products completed, $275,000.
f. Completed products sold for $400,000, on account.
2. Prepare any journal entries that would be different from the above, if the only trigger points were the purchase of mate- rials and the sale of finished goods.