1. Received 626 units of material at $11 per unit. 2. Issued 110 units of material for Job 26M and 7 units for Job 27N. 3. Received miscellaneous supplies for $461. The costs are recorded as overhead. 4. Job 26M required 110 hours of direct labour and Job 27N required 80 hours. Direct labour is paid at $23 per hour. 5. Overhead is allocated at the rate of 120% of direct labour. 6. Other costs included $460 for utilities, $848 in depreciation, and $1,225 for supervision. 7. Beginning work in process for Job 26M was $2,234 8. Job 26M was completed during the week. 9. Delivered Job 26M to the customer Set up all of the T accounts needed to record this information. Direct Materials 6,886 (2) 1,287 5,599 Overhead Cost Control Account 461 (5) 5,244 2,533 Bal. incomplete) (incomplete) Work in Process 6) 2,250 1,287 (0) 4,370 5,244