A Inc is using job order costing to record its production cost. Please provide journal entries for the following transactions in this month:

a. Purchased raw materials in cash, $60,000.

b. Paid factory worker $50,000 including 80% to the assemble worker as direct labour, 20% to production managers as indirect labour.

c. Transferred $25,000 of direct materials and $3,000 of indirect materials to the production facility.

d. Depreciation expense factory equipment is estimated to be $6,000, and other manufacturing overhead of $26,000 incurred on account.

e. Allocated manufacturing overhead costs based on 125% of direct labour cost.

f. Cost of completed production for the current month, $95,000.

g. The total sales were $120,000, which including 80,000 credit sales and $40,000 cash sales, and the cost of goods sold, $79,000