1.Allenton Company is a manufacturing firm that uses job-order costing. At the beginning of the year, the company's inventory balances were as follows:115. 111

Raw materials

$26,000

Work in process

47,000

Finished goods

133,000

The company applies overhead to jobs using a predetermined overhead rate based on machine-hours. At the beginning of the year, the company estimated that it would work 31,000 machine-hours and incur $248,000 in manufacturing overhead cost. The following transactions were recorded for the year:

a) Raw materials were purchased, $411,000

b) Raw materials were requisitioned for use in production, $409,000 ($388,000 direct and $21,000 indirect).

c) The following employee costs were incurred: direct labour, $145,000; indirect labour, $61,000; and administrative salaries, $190,000.

d) Selling costs, $148,000.

e) Factory utility costs, $12,000.

f) Depreciation for the year was $121,000 of which $114,000 is related to factory operations and $7,000 is related to selling and administrative activities.

g) Manufacturing overhead was applied to jobs. The actual level of activity for the year was 29,000 machine-hours.

h) The cost of goods manufactured for the year was $783,000.

i) Sales for the year totalled $1,107,000 and the costs on the job cost sheets of the goods that were sold totalled $768,000.

j) The balance in the Manufacturing Overhead account was closed out to Cost of Goods Sold.

Required:Prepare the appropriate journal entry for each of the items above (a. through j.). You can assume that all transactions with employees, customers, and suppliers were conducted in cash.