1 . Alake Company is a manufacturing firm that uses job-order costing. At the beginning of the year, the company's inventory balances were as follows:

Raw materials$19,000

Work in process$82,000

Finished goods$32,000

The company applies overhead to jobs using a predetermined overhead rate based on machine-hours. At the beginning of the year, the company estimated (budget) that it would work 40,000 machine-hours and incur $280,000 in manufacturing overhead cost (predetermined overhead rate). The following transactions were recorded for the year:

a.Raw materials were purchased, $400,000.

b. Raw materials were requisitioned for use in production, $450,000 ($20,000 indirect).

c. The following employee costs were incurred: direct labor, $230,000; indirect labor, $65,000; and administrative salaries, $117,000.

d. Selling costs, $120,000.

e. Factory utility costs, $48,000.

f. Depreciation for the year was $150,000 of which $130,000 is related to factory operations and $20,000 is related to selling, general, and administrative activities.

g. Manufacturing overhead was applied to jobs. The actual level of activity for the year was 38,000 machine-hours.

h.The cost of goods manufactured (completed) for the year was $800,000.

i. Sales for the year totaled $1,200,000 and the costs on the job cost sheets of the goods that were sold totaled $900,000.

j. The balance in the Manufacturing Overhead account was closed out to Cost of Goods Sold. Show a "T" Account to calculate the over/under applied overhead.

Required: Prepare the appropriate journal entry for each of the items above (a. through j. one journal for each item - TEN JOURNALS). You can assume that all transactions with employees, customers, and suppliers were conducted on account or credit.