1. Cyberdyne Systems Inc. uses a job order cost system, and applies manufacturing overhead on the basis ofmachine hours. Estimates for 2017 areas follows: Estimated Manufacturing Overhead Estimated Direct Labor Hours Estimated Direct Labor Costs Estimated Machine Hours $1,435,600 296,000 $1,794,500 740,000 On January I, 2017, the following job was completed and in Finished Goods Inventory Job 13 $393,240 OnJanuary L, 2017, the followingjob was in process: Direct Direct Labor Manufacturing Job 18 $51,900 $86,600 $48,240 During January, thecompany started Job 20 andJob 21, completedJob 18 and Job21, and sold Job 13 for $510,000 and Job 18 for $350,000 A. Prepare the journal entry to assign raw materials to production, using thefollowing formationcollectedfrom thejobs $31,000 Indirect Materials Direct Materials: $82,700 $88,600 $74,300 0 Job 20 Job 21 B. Preare the journal entry to assign factory labor to production, using the following information collected from thejobs Indirect Labor $21,500 Direct Labor: Job 18 Job 20 Job 21 $115,200 $129,600 $145,800 C. Prepare thejournal entry to apply manufacturing overhead to production using the following information collected from the job:s Direct Labor Hours 6,400 7,200 8,100 . 700 Machine Hours 16,800 22,400 20,300 52500 Job 18 Job 20 Job 21 Total 1. Cyberdyne Systems Inc. uses a job order cost system, and applies manufacturing overhead on the basis ofmachine hours. Estimates for 2017 areas follows: Estimated Manufacturing Overhead Estimated Direct Labor Hours Estimated Direct Labor Costs Estimated Machine Hours $1,435,600 296,000 $1,794,500 740,000 On January I, 2017, the following job was completed and in Finished Goods Inventory Job 13 $393,240 OnJanuary L, 2017, the followingjob was in process: Direct Direct Labor Manufacturing Job 18 $51,900 $86,600 $48,240 During January, thecompany started Job 20 andJob 21, completedJob 18 and Job21, and sold Job 13 for $510,000 and Job 18 for $350,000 A. Prepare the journal entry to assign raw materials to production, using thefollowing formationcollectedfrom thejobs $31,000 Indirect Materials Direct Materials: $82,700 $88,600 $74,300 0 Job 20 Job 21 B. Preare the journal entry to assign factory labor to production, using the following information collected from thejobs Indirect Labor $21,500 Direct Labor: Job 18 Job 20 Job 21 $115,200 $129,600 $145,800 C. Prepare thejournal entry to apply manufacturing overhead to production using the following information collected from the job:s Direct Labor Hours 6,400 7,200 8,100 . 700 Machine Hours 16,800 22,400 20,300 52500 Job 18 Job 20 Job 21 Total