25. Prepare the journal entries in debit/credit format for the following transactions 23 6/1 Purchased direct materials on account $4,500 24 6/2 Purchased indirect materials on account $850 25 6/4 Requested materials costing $1,000 ($600 for job A and $400 for job B) and indirect materials of $200 for production 26 6/10 Paid the following overhead costs: Utilities $300, Rent for manufacturing plant $900, Equipment maintenance $200 27 6/15 Recorded wages; Direct labor $6,000($4,000 job A and $2,000 job B) Indirect labor $700 28 | 6/15 Applied overhead to production. Overhead is applied at the rate of 40% of direct labor cost 29 6/16 Completed and transferred job A and B to finished goods inventory. Total cost for both is $9,750 30 6/20 Delivered job A to the customer: total production cost was $4,875 and billed the customer $7,000 31 6/30 Recorded overhead costs (adjusting entries) prepaid insurance expired $150 and depreciation on machinery $350 32 6/30 Recorded the under or overapplied overhead. 34