Beginning Ending Balance Balance 12/1 12/30 Materials Control $ 1,800 $ 8,200 Work-in-Process Control 6,400 8,700 Manufacturing Department Overhead Control 0 92,500 Finished Goods Control 4,100 19,100 11: More Info Additional information follows: a. Direct materials purchased during December were $66,000. b. Cost of goods manufactured for December was $231,000. C. No direct materials were returned to suppliers. d. No units were started or completed on December 31 and no direct materials were requisitioned on December 31. e. The manufacturing labor costs for the December 31 working day: direct manufacturing labor, $4,150, and indirect manufacturing labor, $1,250. f. Manufacturing overhead has been allocated at 150% of direct manufacturing labor costs through December 31. 12: Requirements6. Brabb Company uses normal costing in its job-costing system. The company produces custom bikes for toddlers. The beginning balances (December 1) and ending balances (as of December 30) in their inventory accounts are as follows: 10(Click the icon to view the data.) "(Click the icon to view the additional information.) Read the requirements". Requirement 1. Prepare journal entries for the December 31 payroll. (Record debits first, then credits. Exclude explanations from any journal entries.) Begin by preparing the journal entry to recognize indirect and direct payroll for the December 31 work day. Journal Entry Accounts Debit Credit (1a) (1) (2) (3) (4) Now prepare the journal entry to allocate manufacturing overhead. Journal Entry Accounts Debit Credit (1b) (5) (6) (7) (8) Requirement 2. Use T-accounts to compute the following transactions. "(Click the icon to view the transactions.) For direct labor and manufacturing overhead in the Work-in-Process account, enter the amounts for 12/30 and 12/31 separately to get the correct ending balance for each date. (Abbreviation used: MOH = Manufacturing overhead; Materials req. = Materials requisitioned; COGM = Cost of goods manufactured; COGS = Cost of goods sold.) Materials Control Work-in-Process Control 12/1 Bal. 1.800 12/1 Bal. 6.400 (9) (10) (11 (12) (13) (14 (15) (16) (17) (18) (19) (20) 12/31 Bal. 12/31 Bal. 12/30 Bal. 12/30 Bal. (21) (22) Finished Goods Control (23) (24) 12/1 Bal. 4,100 12/31 Bal. 12/31 Bal. (25) (26) (27) (28) (29) (30) 12/31 Bal. 12/31 Bal