APC Ltd operate a job costing system for its production costs. The following balances appeared as at 31 October DR CR Raw materials control $12,600 Work in progress $29,200 Finished goods $18,400 Labour control (accrued factory wagesl $2,700 Factory overhead applied $500 During November, the following transactions took place: Bought materials on credit lexcluding GST $45,900 Paid factory payroll $60,000 Factory labour distribution for the month was: Direct labour $54,000 Indirect labour $8,500 Material issued: Direct $37,300 Indirect $7,400 $1,400 Factory insurance expired $4,200 Prepaid factory rent expired Orders completed during November cost Orders which cost $125,000 were invoiced lexcluding GST $126,900 $198,000 Additional information Depreciation of factory assets (cost $264,000) at the rate of 15% p.a. Factory overhead applied to production at the rate of 60 % of Direct Labour cost Required: Prepare the journal entries for all the above November transactions [including monthly depreciation of factory assets] with the following template. No need to write the short description for each journal entry. Show the necessary calculations when recording the above additional information. Accounts DR CR