a. Incurred and paid Web site expenses, $2,100. b. Incurred manufacturing wages of $16,000, 65% of which was direct labor and 35% of which was indirect labor. C. Purchased raw materials on account, $15,000. d. Used in production: direct materials, $8,500; indirect materials, $4,500. e. Recorded manufacturing overhead: depreciation on plant, $14,000; plant insurance (previously paid), $1,200; plant property tax, $3,400 (credit Property Tax Payable). f. Allocated manufacturing overhead to jobs, 170% of direct labor costs. g. Completed production on jobs with costs of $32,000. h. Sold inventory on account, $30,000; cost of goods sold, $14,000. i. Adjusted for overallocated or underallocated overhead. a. Incurred and paid Web site expenses, $2,100. Date Accounts Debit Credit b. Incurred manufacturing wages of $16,000, 65% of which was direct labor and 35% of which was indirect labor. Date Accounts Debit Credit c. Purchased raw materials on account, $15,000. Date Accounts Debit Credit d. Used in production: direct materials, $8,500; indirect materials, $4,500. Date Accounts Debit Credit Recorded manufacturing overhead: depreciation on plant, $14,000; plant insurance (previously paid), S1,200; plant property tax, 53,400 (credit Property Tax Payable). (P Accounts Debit Credit f. Allocated manufacturing overhead to jobs, 170% of direct labor costs. Date Accounts Debit Credit g. Completed production on jobs with costs of $32,000. Date Accounts Debit Credit h. Sold inventory on account, $30,000, cost of goods sold, S14,000. Begin by recording the revenue from the sales on account. Do not record the expense related to the sale in this journal entry. We will do that in the next step. Date Accounts Debit Credit Now record the expense related to the sale. Date Accounts Debit Credit i. Adjusted for overallocated or underallocated overhead. Date Accounts Debit Credit