927 PE 19-1B Issuance of materials OBJ. 2 On August 4, Carrothers Company purchased on account 31,000 units of materials at $16 per unit. During August, raw materials were requisitioned for production as follows: 7,900 units for Job 50 at $11 per unit and 6,100 units for Job 56 at $16 per unit. Journalize the entry on August 4 to record the purchase and on August 31 to record the requisition from the materials storeroom.PE 19-2B Direct labor costs OBJ. 2 During August, Carrothers Company accumulated 4,300 hours of direct labor costs on Job 50 and 5,100 hours on Job 56. The total direct labor was incurred at a rate of $21.00 per direct labor hour for Job 50 and $18.50 per direct labor hour for Job 56. Journalize the entry to record the flow of labor costs into production during August.PE 19-3B Factory overhead costs OBJ. 2 During August, Carrothers Company incurred factory overhead costs as follows: indirect materials, $16,400; indirect labor, $21,300; utilities cost, $8,900; and factory depreciation, $17,100. Journalize the entry to record the factory overhead incurred during August.p. 933 PE 19-4B Applying factory overhead OBJ.2 Carrothers Company estimates that total factory overhead costs will be $960,000 for the year. Direct labor hours are estimated to be 80,000. For Carrothers Company, (a) deter- mine the predetermined factory overhead rate using direct labor hours as the activity base (b) determine the amount of factory overhead applied to Jobs 50 and 56 in August using the data on direct labor hours from Practice Exercise 19-2B, and (c) journalize the entry to apply factory overhead to both jobs in August according to the predetermined overhead rate.PE 19-5B Job costs OBJ.2 At the end of August, Carrothers Company had completed Jobs 50 and 56. Job 50 is for 1,000 units, and Job 56 is for 500 units. Using the data from Practice Exercises 19-1B, 19-2B, and 19-4B, determine (a) the balance on the job cost sheets for Jobs 50 and 56 at the end of August and (b) the cost per unit for Jobs 50 and 56 at the end of August