Interplay Systems, Inc., manufactures networking devices for personal computer systems. The company uses a JIT system. An order for 600 devices was received. To fill this order, materials costing $7,000 were purchased on account. Manufacturing costsof $24,000 were incurred, of which $8,000 was paid in cash, $6,000 was credited to Wages Payable, and the balance was credited to Manufacturing Overhead Applied.

While production was in progress, it was necessary to compute an inventory value for this order for financial statement purposes. The company has only one production division. The work in process inventory cost was estimated at $1,580.
There was no finished goods inventory.
Prepare journal entries for these transactions using backflush costing.