Becah's Bakery a. Incurred and paid Website expenses, $2,660. b. Incurred manufacturing wages of $10,600, of which 70% was for direct labor and 30% of which was for indirect labor. c. Purchased raw materials on account, $18,140. d. Used in production direct materials, $7.920; indirect materials $3,790. e. Recorded manufacturing overhead: depreciation on plant, $14,340; plant insurance (previously paid), $1,470; plant property tax, $3,500 (credit Property Tax Payable) f. Allocated manufacturing overhead to jobs, 230% of direct labor costs. g. Completed production on jobs with costs of $36,370. h. Sold inventory on account, $25,310; cost of goods sold, $0. 1. Adjusted for overallocated or underallocated overhead. Date Description Debit Credit a. Website Expense 2660 Cash 2660 b. Work-in-Process > Manufacturing Overhead e. Manufacturing Overhead Accumulated Depreciation-Plant Prepaid Insurance Property Tax Payable f. Work-in-Process Manufacturing Overhead oro Finished Goods Inventory Work-in-Process h. Accounts Receivable