A company manufactures various machined parts to customer specifications. The compony uses a job-order costing system and Applies overhead cost to jobs on the basts of machine-hours. At the beginning of the yeat, the company used a cost formula to estimate that it would incur $4,290,000 in manufocturing overhead cost at an activity level of 572,000 machine hours. The company spent the entire month of January working on a large order for 12,A00 custom-made mnchined parts. The company had no work in process at the beginning of January. Cost data relating to January follow. 13. Raw matenats purchased on eccount, $315,000 W. Oow materials used in production, $254,000 ( 80%, diect materials and 20% indirect materials). hor cost accrued in the factory, \$165,000 (one-thitd direct labor and two-thirds indirect iabor) d. Othar mandacturing overhcad costs incurred on account, $86,000. Recuired: Required: Prepare joumal ontries to record items (a) through (d). Complete the question by entering your answers in the tabs below. Prepare joumal entries to record items (a) through (f) above [ignore item (9) for the moment]. (If rhe entry is regulred for a Prepare joumal entres to record items (a) through (i) above (ignore item (9) for the moment). (if the entry is feguind transaction/event, select "No joumal entry required" in the first account field. Do not round intermediate calculations.) Journal entry worksheet Nater Enter debles before credits. Journal entry worksheet Raw materials used in production, $254,000 ( 80% direct materials and 20% indirect materials). Note: Enter dobits belore credits. Labor cost accrued in the factory, $165,000 (one-third direct labor and twothirds indirect labor). Note: Enter debits before credits. Journal entry worksheet Other manufacturing overhead costs incurred on account, $86,000. Notel Enter debits before credits