a. $185,000 of materials was purchased on account. b. $170,000 of materials was used in production; of this amount, $152,000 was used on specific jobs. c. Manufacturing labor and salaries for the month totaled $250,000. $215,000 of the total manufacturing labor and salaries was traced to specific jobs, and the remainder was indirect labor used in the factory. d. The company recorded $22,000 of depreciation on the plant and plant equipment. The company also received a plant utility bill for $13,000 which will be paid at a later date. $83,000 of manufacturing overhead was allocated to specific jobs. e. Requirement 1. Record the proper journal entry for each transaction. (Record debits first, then credits. Exclude explanations from any journal entries.) a. $185,000 of materials was purchased on account. Record the entry. Journal Entry Date Date a. Date b. $170,000 of materials was used in production; of this amount, $152,000 were used on specific jobs. Record the entry. Journal Entry b. Date Accounts C. Accounts d. c. Manufacturing labor and salaries for the month totaled $250,000. $215,000 of the total manufacturing labor and salaries was traced to specific jobs, and the remainder was indirect labor used the factory. Journal Entry Accounts Debit Journal Entry Debit Accounts Credit Debit d. The company recorded $22,000 of depreciation on the plant and plant equipment. The company also received a plant utility bill for $13,000 which will be paid at a later date. Record the entry. Credit Credit Debit TT Credit e. $83,000 of manufacturing overhead was allocated to specific jobs. Record the entry. Journal Entry Date e. Accounts Debit Credit Requirement 2. By the end of January, was manufacturing overhead overallocated or underallocated? By how much? During January, actual manufacturing overhead costs totaled . By the end of January, a total of had been allocated to jobs. Therefore, manufacturing overhead had been by