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Tyge Corporation recorded the following activities during its first month of operations: Purchased materials costing $300,000. Used direct materials in production costing $280,000. Incurred direct labor costs of $220,000, of which $190,000 had actually been paid at the end of the month. Applied manufacturing overhead at a rate of $25 per direct labor hour. (Direct labor workers earn $16 per hour.) Incurred actual manufacturing overhead costs of $333,750. Transferred completed jobs costing $675,000 to finished goods. Sold completed jobs for $900,000. The cost applied to the jobs sold totaled $620,000. Closed the Manufacturing Overhead account directly to Cost of Goods Sold at the end of the month. Incurred selling and administrative costs of $130,000 during the month. a. Prepare Tyge Corporation's income statement for its first month of operations. Ignore income taxes. b. Determine the company's inventory balances at the end of its first month of operations. The information below was taken from the job cost sheets of Bates Company. Job Number 101 102 103 104 105 106 Manufacturing Costs Manufacturing as of June 30 Costs in July $4,200 3,240 900 $2,000 2,250 4,000 6,000 3,700 During July, jobs no. 103 and 104 were completed, and jobs no. 101, 102, and 104 were delivered to customers. Jobs no. 105 and 106 are still in process at July 31. a. Compute the work in process inventory at June 30. b. Compute the finished goods inventory at June 30. c. Compute the cost of goods sold during July. d. Compute the work in process inventory at July 31. e. Compute the finished goods inventory at July 31. King Tool is a machine shop that uses job order costing. Overhead is applied to individual jobs at a predetermined rate based on direct labor costs. The job cost sheet for job no. 321 appears below. JOB COST SHEET JOB NUMBER: 321 DATE STARTED: May 10 PRODUCT: 2" Brass Check DATE COMPLETED: May 21 Valves UNITS COMPLETED: 5000 Direct materials used $ Direct labor Manufacturing overhead applied Total cost of job no. 321 Unit cost ($20,000 5,000 units) 8,000 2,600 9,400 $ 20,000 $ 4 a. Summarize the manufacturing costs charged to job no. 321. (Use one compound entry.) b. Record the completion of job no. 321. c. Record the credit sale of 4,000 units from job no. 321 at a unit sales price of $10. Record in a separate entry the related cost of goods sold. Prepare general journal entries to the above statements: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)