4. On March 5, 20Y5, the materials department of Cards by Shannon received the following: Receiving Report No. 110 for $3,100, materials requisition for Job 22 for $200, materials requisition for Job 23 for $800, and Receiving Report No. 110 for $1,000. Prepare the journal entries to record the transactions if the company pays for the materials on account.

5. On March 6, 20Y5, the time tickets of employees at Cards by Shannon gave the following information: 10 hours for Job 22, 12 hours for Job 23, and four hours for Job 24. Employees are paid an hourly rate of $10. Prepare the journal entry to record the direct labor.

6. Cards by Shannon allocates factory overhead based on the number of hours a piece of equipment is used in the production process. At the beginning of the period, the company estimates factory overhead to be $25,000 and expects the equipment to be used for 4,000 hours. During the period, Job 22 requires 1,900 hours of use of the equipment, Job 23 requires 1,700 hours, and Job 24 requires 100 hours. As of March 31, actual indirect costs include: $4,000 for indirect materials, $9,100 for indirect labor, $6,000 for utilities, and $5,200 for equipment depreciation.

a. Prepare the journal entry to record the costs considered factory overhead.

b. Calculate the predetermined factory overhead rate.

c. Prepare the journal entry required to apply the factory overhead to the jobs at the end of the month.