24. Fillion Company uses job costing, and applies manufacturing overhead costs to jobs at a rate of 70% of direct labor cost. Beginning inventories were $60,000 in raw materials, $150,000 in work-in-process, and $240,000 in finished goods. This period, the following transactions occurred:

yyDirect materials worth $300,000 and indirect materials worth $72,000 were purchased on account.

yyDirect materials worth $345,000 and indirect materials worth $78,000 were put into production.

yyDirect labor was paid $270,000 cash.

yy Actual manufacturing overhead costs other than indirect materials were $372,000, all paid in cash except $9,000 in depreciation expense.

yyGoods costing $900,000 were completed, $18,000 of which were spoiled as a normal part of the production process, and $12,000 of which were abnormally spoiled.

yy The company incurred normal rework costs of $6,000 and abnormal rework costs of $9,000, paid in cash.

yy The company incurred $600,000 in period expenses, all paid in cash except $120,000 in depreciation expense.

yy The company sold goods costing $783,000.

Make all journal entries in the normal costing system for the period, and post them to t-accounts.