AOZT Volzhskije Motory of St. Petersburg, Russia, makes marine motors for vessels ranging in size from harbor tugs to open-water icebreakers. (The Russian currency is the ruble, which is denoted by RUR. All currency amounts below are in thousands of RUR.) The company uses a job-order costing system. Only three jobs Job 208, Job 209, and Job 210 were worked on during May and June. Job 208 was completed on June 20; the other two jobs were uncompleted on June 30. Job cost sheets on the three jobs are given below: Job 208 Job Cost Sheet Job 209 Job 210 RUR 17,200 RUR 13,300 RUR 18,620 RUR 9,500 RUR 7,900 RUR 11,060 RUR RUR RUR May costs incurred;" Direct materials Direct labor Manufacturing overhead June costs incurred: Direct materials Direct labor Manufacturing overhead RUR RUR RUR - 4,100 ? RUR 8,900 RUR 6,500 RUR ? RUR 21,500 RUR 10,600 RUR ? Jobs 208 and 209 were started during May. The following additional information is available: a. Manufacturing overhead is applied to jobs on the basis of direct labor cost. b. Balances in the inventory accounts at May 31 were as follows: Raw Materials Work in Process Finished Goods RUR 40,100 RUR RUR 85,100 Requirement 1: Prepare journal entries for June as follows: (a) Prepare an entry to record the issue of materials into production. (In the case of direct materials, it is not necessary to make a separate entry for each job.) Indirect materials used during June totaled RUR4,100. (Omit the "RUR" sign in your response.) General Journal Debit Credit (Click to select) (Click to select) (Click to select) (b)Prepare an entry to record the incurrence of labor cost. (In the case of direct labor cost, it is not necessary to make a separate entry for each job.) Indirect labor cost totaled RUR8,000 for June. (Omit the "RUR" sign in your response.) General Journal Debit Credit (Click to select) (Click to select) (Click to select) (c) Prepare an entry to record the incurrence of RUR19,500 in various actual manufacturing overhead costs for June (Credit Accounts Payable). (Omit the "RUR" sign in your response.) General Journal Debit Credit (Click to select) (Click to select) (d) Using the predetermined overhead rate, prepare a journal entry to record the application of overhead cost to jobs for June (it is not necessary to make a separate entry for each job). (Omit the "RUR" sign in your response.) General Journal Debit Credit (Click to select) (Click to select) (0) As stated earlier, Job 208 was completed during June. Prepare a journal entry to show the transfer of this job off of the production line and into the finished goods warehouse. (Omit the "RUR" sign in your response.) General Journal Debi Credit (Click to select) (Click to select) Requirement 2: Prepare T-accounts for Raw Materials, Work in Process, Finished Goods, and Manufacturing Overhead. Enter the May 31 balances given above; in the case of Work in Process, compute the May 31 balance and enter it into the Work in Process T-account. (Record the transactions in the given order. Omit the "RUR" sign in your response.) Raw Materials Beg. Bal. (Click to select) Work in Process (Click to select) Beg. Bal. (Click to select) (Click to select) (Click to select) End. Bal. Finished Goods Beg. Bal. (Click to select) Manufacturing Overhead (Click to select) (Click to select) (Click to select) (Click to select) . Salaries & Wages Payable (Click to select) Accounts Payable LO (Click to select) Requirement 3: How much of the balance at June 30 in the Work in Process inventory account consists of costs charged to Job 2092 Job 2102 (Omit the "RUR" sign in your response.) Job 209 Job 210 Total RUR RUR RUR Direct materials Direct labor Manufacturing overhead Total cost RUR RUR