a$.$ Record the purchase of direct materials in December. Assume all purchases are made on account.

b$.$ Record the cost of direct materials applied to jobs in December.

c$.$ Record the cost of direct labor applied to jobs in December.

d$.$ Record the actual cost of manufacturing overhead incurred in December. Assume all overhead costs were paid in cash.

e$.$ Record the cost of manufacturing overhead applied to jobs in December.

f$.$ Record revenue and the related cost of jobs sold in December $($prior to adjusting for overhead$).$ Assume all sales are made on account.

g$.$ Record December selling and administrative costs. Assume all selling and administrative costs were paid in cash.

h$.$ Close the Manufacturing Overhead account directly to Cost of Goods Sold on December $31.$

i$.$ Compute the company's December income. Ignore taxes.