14) The Wendell Corporation uses a job-order costing system. The following activities took place during the month of May: all on account a. b. c. Raw materials purchased $50,000 Raw materials (all direct) used in production $35,000 Salaries and wages costs: Direct labor cost $85.000 Indirect labor cost $30,000 Sales salaries $26.000 ld Factory utility costs $18,000 e. Depreciation on factory equipment $50,000 f. Advertising expense $80,000 Manufacturing overhead is applied at the predetermined rate of 150% of direct labor cost. Cost of Goods Manufactured for the month $180,000 i. Cost of Goods Sold for the month ( sales were $ 301,000 $164,000 j. Depreciation on office equipment $ 8,500 e. g. ih. Required: Prepare journal entries to record the information given above