$09-04$ Issued $$3,420,000$ of raw material as follows: Job #$75,$ $$521,280$; Job #$78$ $$454,680$ ; Job #$82,$ $$1,785,960$ ; Job #$86,$ $$562,320$ ; and indirect material, $$95,76009-15$ Prepared and paid the $$1,362,600$ factory payroll for September $115.$ Analysis of this payroll showed the following information:HoursDollarsJob #$7517,388$$$152,280$Job #$7847,376480,960$Job #$8236,540365,400$Job #$8618,504199,440$Indirect labor wages$164,52009-15$ On each payroll date, Ialani Corp. applies manufacturing overhead to jobs at a rate of $$12\mathrm{.}50$ per direct labor hour$\mathrm{.}09-15$ Job #$75$ was completed, accepted by the customer, and billed at a selling price of cost plus $30$ percent. Selling prices are rounded to the nearest whole dollar$\mathrm{.}09-20$ Paid the following monthly factory bills: utilities, $$71,280$ ; rent, $$127,080$ ; and accounts payable $($accrued in August$),$ $$354,240\mathrm{.}09-24$ Purchased raw material on account, $$1,123,200\mathrm{.}09-25$ Issued $$1,289,520$ of direct material as follows: Job #$78,$ $$278,640$ ; Job #$82,$ $$382,680$; Job #$86,$ $$628,200$ ; indirect material issued was $$100,440\mathrm{.}09-30$ Recorded additional factory overhead costs as follows: depreciation, $$1,456,200$; expired prepaid insurance, $$297,720$ ; and accrued taxes and licenses, $$418,320\mathrm{.}09-30$ Recorded and paid the factory payroll for September $1630$ of $$1,285,920.$ Analysis of the payroll follows:HoursDollarsJob #$7816,092$$$319,320$Job #$8224,570411,120$Job #$8617,964438,480$Indirect labor wages$117,00009-30$ Applied overhead for the second half of the month to jobs.a$.$ Journalize the September transactions.Note: Record any multiple debits or any multiple credits in alphabetical order by account name.AccountDebitCredit$09-01$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$To record raw materials purchased on account$09-04$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$To record the direct materials issued$09-15$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$To record labor costs$09-15$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$To record applied overhead$09-15$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$To record completed jobs$09-15$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$To record sales$09-15$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$To record the cost of sales$09-20$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$To record miscellaneous payments$09-24$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$To record purchase of raw materials$09-25$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$To record the direct materials issued$09-30$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$To record additional factory overhead$09-30$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$To record labor costs$09-30$AnswerAnswer$0$Answer$0$AnswerAnswer$0$Answer$0$To record applied overheadb. Use T$-$accounts to post the information from the journal entries in $($a$)$ to the job cost subsidiary accounts and to general ledger accounts.Raw Material InventoryBal.Answer$09/4$Answer$09/1$Answer$09/25$Answer$09/24$Answer$0$Answer$0$Answer$0$Answer$0$Answer$0$Bal.Answer$0$ Work in Process InventoryBal.Answer$09/15$Answer$09/4$Answer$09/15$Answer$09/15$Answer$09/25$Answer$09/30$Answer$09/30$Answer$0$Bal.Answer$0$ Cost of Goods SoldBal.Answer$0$Job $75$Answer$0$Answer$0$Answer$0$Answer$0$Answer$0$Answer$0$Bal.Answer$0$ Job $75$Bal.Answer$0$CompletedAnswer$0$DMAnswer$0$DLAnswer$0$OHAnswer$0$Answer$0$Answer$0$Answer$0$Bal.Answer$0$ Job $78$Bal.Answer$0$CompletedAnswer$0$DMAnswer$0$DLAnswer$0$OHAnswer$0$DMAnswer$0$DLAnswer$0$OHAnswer$0$Bal.Answer$0$ Job $82$Bal.Answer$0$CompletedAnswer$0$DMAnswer$0$DLAnswer$0$OHAnswer$0$DMAnswer$0$DLAnswer$0$OHAnswer$0$Bal.Answer$0$ Job $86$DMAnswer$0$CompletedAnswer$0$DLAnswer$0$OHAnswer$0$DMAnswer$0$DLAnswer$0$OHAnswer$0$Bal.Answer$0$c$.$ Reconcile the September $30$ balances in the subsidiary ledger with the Work in Process Inventory account in the general ledger.Schedule of Job Cost RecordsSeptember $30$Job #$78$Answer$0$Job #$82$Answer$0$Job #$86$Answer$0$TotalAnswer$0$d$.$ Determine the amount of underapplied or overapplied overhead for September.Note: Do not use a negative sign with your answer.$Answer$0$ Answer