Becker Corporation manufactures custom sofas using job-order costing. The transactions for Job 1155 are below. Prepare the journal entries.

1. Raw Materials purchase $8500 on account
2. Issued $7500 raw material into production
3. Paid for raw materials purchased above
4. Incurred $10,000 in production labor to be paid at the end of the month
5. Paid $15,725 cash for maintenance, utilities and miscellaneous for the manufacturing plant
6. Recognized manufacturing equipment depreciation for $5250
7. Overhead applied on 175% of material cost (DM issued into production)