a$.$$ $200,000$ of materials was purchased on account.

b$.$

$ $166,000$ of materials was used in$$ production; of this$$ amount, $ $140,000$ was used on specific jobs.

c$.$Manufacturing labor and salaries for the month totaled $ $215,000.$ A total of $ $170,000$ of manufacturing labor and salaries was traced to specific$$ jobs, and the remainder was indirect labor used in the factory.

d$.$The company recorded $ $20,000$ of depreciation on the plant and plant equipment. The company also received a plant utility bill for $ $12,000$ which will be paid at a later date.

e$.$$ $96,000$ of manufacturing overhead was allocated to specific jobs.

f$.$The company received a bill for CAD design services for $ $2,000.$