Journal Entries for Job Order Costing. Angelina Company’s July transactions included the following: LO1

(a) Purchased materials on account cost $35,000.

(b) Requisitions for $8,000 of direct materials and $2,000 of indirect materials were filled from the storeroom.

(c) Factory payroll totaling $9,400 consisted of $7,600 direct labor and $1,800 indirect labor.

(d) Depreciation of $1,200 on factory equipment was recorded.

(e) A job order was completed with $1,830 of direct labor and $1,450 of materials previously charged to the order. Factory overhead is to be applied at 662A% of direct labor cost.

(0 Miscellaneous factory overhead of $1,250 was accrued.

(g) The job order referred to in transaction

(e) was shipped to Dixon Associates, who were billed for $5,400. Required: Prepare journal entries to record the transactions.