Sinason Tool & Die begins operations on January 1. Because all work is done Prepare a flowchart of a job to customer specifications, the company decides to use a job cost accounting system. Pre- order cost accounting system, pare a flow chart of a typical job order system with arrows showing the flow of costs. a "d identify transactions.

Identify the eight transactions.

During the first month of operations, Sinason Tool & Die accumulated the fol- lowing manufacturing costs: raw materials \($3,000\) on account, factory labor \($4,000\) of which \($3,600\) relates to factory wages payable and \($400\) relates to payroll taxes payable, and utilities payable \($2.000\). Prepare separate journal entries for each type of manufacturing cost