A company in the garment industry uses a Job Order Costing System. Customer orders begin in the cutting room where fabric is cut from patterns and fusible reinforcement is completed. The garments are then constructed in the sewing department, sent for pressing and finally to the quality control department. Finished garments are then packed and shipped to the customer. The following Job Cost Sheet information is available for a recent private label order of 1,000 men's winter coats for the cutting department. Manufacturing Overhead Rate: Hours Amount 990 $ 2.00 $ 1,980 1,100 Req. No. Direct Materials Amount Direct Labour Ticket PL6791.3 $ 1,500 PL6791d PL6791.4 PL6791.5 1,000 PL6791e 600 990 550 Hours Amount $ 14,850 7,700 550 Total $ 3,100 Total $ 22,550 Total 2.00 $ 3,080 Required: Prepare journal entries to record the above cost allocations (ignore dates)