1.	Prepare journal entries for the December 31 payroll.
2.	Use T-accounts to compute the following:
	a.	The total amount of materials requisitioned into work-in-process during December
	b.	The total amount of direct manufacturing labor recorded in work in process during December (Hint: You have to solve requirements 2b and 2c simultaneously)
	c.	The total amount of manufacturing overhead recorded in work-in-process during December
	d.	Ending balance in work-in-process, December 31
	e.	Cost of goods sold for December before adjustments for under- or overallocated manufacturing overhead
3.	Prepare closing journal entries related to manufacturing overhead. Assume that all under- or overallocated manufacturing overhead is closed directly to Cost of Goods Sold.

a.	Direct materials purchased during December were $66,100.
b.	Cost of goods manufactured for December was $232,000.
c.	No direct materials were returned to suppliers.
d.	No units were started or completed on December 31 and no direct materials were requisitioned on December 31.
e.	The manufacturing labor costs for the December 31 working day: direct manufacturing labor, $4,200, and indirect manufacturing labor, $1,300.
f.	Manufacturing overhead has been allocated at 125% of direct manufacturing labor costs through December 31.

Data table Beginning Balance 12/1 $ 1,900 6,500 Ending Balance 12/30 $ 8,300 8,800 Materials Control Work-in-Process Control Manufacturing Department Overhead Control Finished Goods Control 0 93,000 19,200 4,200 Print Done Data table Beginning Balance 12/1 $ 1,900 6,500 Ending Balance 12/30 $ 8,300 8,800 Materials Control Work-in-Process Control Manufacturing Department Overhead Control Finished Goods Control 0 93,000 19,200 4,200 Print Done