Bramble Corporation uses standard costs with its job order cost accounting system. In January, an order (Job No. 12) for 1,000 units of Product B was received. The standard cost of one unit of Product B is as follows.

Direct materials		3 pounds at $1.30 per pound		$3.90
Direct labor		1.10 hour at $8.00 per hour		8.80
Overhead		2 hours (variable $4.00 per machine hour; fixed $3.30 per machine hour)		14.60
Standard cost per unit				$27.30

Normal capacity for the month was 4,010 machine hours. During January, the following transactions applicable to Job No. 12 occurred.

1.		Purchased 3,100 pounds of raw materials on account at $1.36 per pound.
2.		Requisitioned 3,100 pounds of raw materials for Job No. 12.
3.		Incurred 1,180 hours of direct labor at a rate of $7.95 per hour.
4.		Worked 1,180 hours of direct labor on Job No. 12.
5.		Incurred manufacturing overhead on account $15,880.
6.		Applied overhead to Job No. 12 on basis of standard machine hours allowed.
7.		Completed Job No. 12.
8.		Billed customer for Job No. 12 at a selling price of $90,000

Journalize the transactions.

No.	Account Titles and Explanation	Debit	Credit
1.	raw materials inventory	4030	-
	materials price varience	186	-
	accounts payable	-	4216
2.	work in process inventory	3900	-
	materials quantity variance		-
	raw materials inventory	-
3.	factory labor		-
	labor price variance	-
	factory wages payable	-
4.	work in process inventory		-
	labor quantitiy variance		-
	factory labor	-
5.	manufacturing overhead		-
	accounts payable	-
6.	work in process inventory		-
	manufacturing overhead	-
7.	finished goods inventory		-
	work in process inventory	-
8.	accounts recievable		-
	sales revenue	-
	(To record sales.)
	cost of goods sold		-
	finished goods inventory	-
	(To record cost of goods sold.)