ACCT126: Introduction to Managerial Accounting 4. The following events occurred during January for Country House Company. Prepare a journal entry for each transaction. (8 marks) A. Materials were purchased on account for $35,429. B. Materials were requisitioned to begin work on Job C15 in the amount of $25,259. Direct labor expense for Job C15 was $24,129. Actual overhead was incurred on account of $32,852. Factory overhead was charged to Job C15 at the rate of 200% of direct labor. Job C15 was transferred to finished goods at $97,646. . Job 015 was sold on account for $401,000. 031F153? 5. How many units must be in ending inventory if beginning inventory was 15,000 units, 55,000 units were started, and 57,000 units were completed and transferred out? (2 marks)