Just-in-time methods. Dillon Computers uses just-in-time production methods To produce 1,200 units for an order, Dillon purchased and used materials costing

$20,000 and incurred other manufacturing costs of $22,000, of which $8,000 was labor. All costs were on account.

After Dillon completed production on the 1,200 units and shipped 1,000 units, management needed the Finished Goods Inventory balance for the 200 units remaining.

Prepare journal entries and T-accounts for these transactions using backflush costing.