You are a junior accountant at Angel Manufacturing. The controller has asked you to prepare the joumal entries associated with a special order (#144) recently completed for a new customer. She hands you the following information from which to prepare the journal entries, including the cost of goods sold entry:

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Materials purchased... Direct materials used for #144. Indirect materials used for #144. Direct labor incurred for #144. Overhead applied to #144 $2,000 2,600 350 1,650 3,300