1. Create general journal entries, post to T-Accounts (Raw Materials Inventory, Work-in-Process Inventory (10 pts) Manufacturing Overhead Inventory & Finished Goods Inventory), maintain a Job ABC worksheet and service allocation worksheet On the Job ABC worksheet, provide the total costs per unit and any applicable total profits per unit (add any extra worksheets needed to complete this problem) a. Pay cash for raw materials of $500,555.21 Cost Drivers b. Pay cash for building rent of $42,014.14 Support Chairs Rockers and utilities of $10,001.15 Units Produced 940 930 # of Machine batches 440 550 c. Process and pay payroll with cash: # of Employees 50 15 95 185 Chairs - $75,751.44 # of Deliveries 250 300 Rockers - $87,187.78 # of Computers 20 25 50 60 Supervisors - $91,945.22 Building Sq. Foot 4,200 4,000 14,500 15,000 d. Bills arrive for the following: Machine Maintenance - $26,321.47 Deliveries - $12,125,55 Internet - $5,548,33 e. Transfer raw materials into production Chairs - $250,874.14 Rockers - $215,358.11 f. Allocate Manufacturing Overhead to Work-in-Process Inventory Allocate the two service costs to the product costs using the reciprocal method Support Staff (# of employees) IT Staff (# of computers) 9. Transfer Chairs Work-in-process to Finished Goods h. Sell Chairs for cash totaling $500,555.44