a. $205,000 of materials was purchased on account. b. $174,000 of materials was used in production; of this amount, $167,000 was used on specific jobs. c. Manufacturing labor and salaries for the month totaled $210,000. $190,000 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 $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. $54,000 of manufacturing overhead was allocated to specific jobs. e. 1. Record the proper journal entry for each transaction. 2. By the end of January, was manufacturing overhead overallocated or underallocated? By how much? The following transactions were incurred by Twomala Fabricators during January, the first month of its fiscal year. (Click the icon to view the transactions.) Read the fequirements Requirement 1. Record the proper journal entry for each transaction. (Record debits first, then credits. Exclude explanations from any journal entries.) a. $205,000 of materials was purchased on account. Record the entry. Journal Entry Date Accounts Debit Credit