2) The Simkins Corporation uses a job-order costing system. The following activities took place during the month of May: a. Raw materials purchased b. Raw materials (all direct) used in production c. Salaries and wages costs: $40,000 S35,000 Direct labor cost $60,000 S30,000 S25,000 $15,000 $50,000 S80,000 Indirect labor cost Sales salaries d. Factory utility costs e. Depreciation on factory equipment f. Advertising expense Manufacturing overhead is applied at the predetermined rate of 150% of direct labor cost. g. h. Cost of Goods Manufactured for the month i. $180,000 S150,000 Cost of Goods Sold for the month Required: Prepare journal entries to record the information given above. Key your entries by the letters a through