Larned Corporation recorded the following transactions for the past month:

• On April 10, requisition number 15673 was issued for 40 titanium blanks to be used in the special order. The blanks cost $15 each.

• On April 11, requisition number 15678 was issued for 420 hardened nibs also to be used in the special order.

The nibs cost $1.25 each.

• On April 12, Jamie Unser worked from 11:00 a.m. until 2:45 p.m. on job W456. He is paid $12.60 per hour.

• On April 18, Melissa Chan worked from 8:15 a.m. until 11:30 a.m. on job W456. She is paid $13.20 per hour.

1. On what documents would these costs be recorded?

2. How much cost should have been recorded on each of the documents for job W456?

a. $180,000 in raw materials were purchased on account.

b. $171,000 in raw materials were requisitioned for use in production. Of this amount, $152,000 was for direct materials, and the remainder was for indirect materials.

c. Total labour costs of $221,000 were incurred. Of this amount, $201,000 was for direct labour, and the remainder was for indirect labour.

d. Manufacturing overhead costs of $375,000 were incurred.

Required:

Record the preceding transactions in journal entries.