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 jobsJob 208, Job 209, and Job 210were 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 May costs incurred:* Direct materials Direct labor Manufacturing overhead June costs incurred: Direct materials Direct labor Manufacturing overhead RUR 17,000 RUR 13,000 RUR 24,700 RUR 9,800 RUR 7,300 RUR 13,870 RUR RUR RUR RUR - RUR 4,200 RUR ? RUR 8,800 RUR 6,600 RUR ? RUR 21,600 RUR 10,500 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 39,900 RUR ? RUR 85,200 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 RUR4,200. (Omit the "RUR" sign in your response.) General Journal Debit Credit (Click to select) (Click to select) 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 RUR4,200. (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 RUR8,200 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 RUR19,000 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) (e) 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 General Journal Debit Credit (Click to select) (Click to select) (e) 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 Debit 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) 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 (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 2097 Job 210? (Omit the "RUR" sign in your response.) Job 210 Total Job 209 - RUR RUR RUR Direct materials Direct labor Manufacturing overhead Total cost RUR RUR RUR