ACME Manufacturing uses a job order cost system. The following data summarize the operations related to production for October:

a. Materials purchased on account, $20,000.

b. Materials requisitioned, $13,000, of which $1,000 was for general factory use.

c. Factory labor used, $27,800, of which $9,500 was indirect.

d. Costs incurred on account for factory overhead, $5,000.

e. Depreciation of factory equipment, $3,700.

f. Overhead applied to production using a predetermined overhead rate of $24.50 per direct labor hour; direct labor hours used, 780.

g. Jobs completed, $38,000.

h. Cost of goods sold, $32,000.

Task: Record the journal entries for the summarized operations below. Replace MMM with the Month, DD with the Day, and the Xs with amounts:

a. MMM DD Materials XX,XXX

Accounts Payable XX,XXX

b. DD Work in Process XX,XXX

Factory Overhead X,XXX

Materials XX,XXX

c. DD Work in Process XX,XXX

Factory Overhead X,XXX

Wages Payable XX,XXX

d. DD Factory Overhead X,XXX

Accounts Payable X,XXX

e. DD Factory Overhead X,XXX

Accumulated DepreciationEquipment X,XXX

f. DD Work in Process XX,XXX

Factory Overhead XX,XXX

g. DD Finished Goods XX,XXX

Work in Process XX,XXX

h. DD Cost of Goods Sold XX,XXX

Finished Goods XX,XXX