Bunnell Corporation is a manufacturer that uses job-order costing. On January 1, the companys inventory balances were as follows:

Raw materials	$	61,500
Work in process	$	32,400
Finished goods	$	42,900

The company applies overhead cost to jobs on the basis of direct labor-hours. For the current year, the companys predetermined overhead rate of $13.75 per direct labor-hour was based on a cost formula that estimated $550,000 of total manufacturing overhead for an estimated activity level of 40,000 direct labor-hours. The following transactions were recorded for the year:

1. Raw materials were purchased on account, $514,000.
2. Raw materials use in production, $468,200. All of of the raw materials were used as direct materials.
3. The following costs were accrued for employee services: direct labor, $500,000; indirect labor, $150,000; selling and administrative salaries, $309,000.
4. Incurred various selling and administrative expenses (e.g., advertising, sales travel costs, and finished goods warehousing), $449,000.
5. Incurred various manufacturing overhead costs (e.g., depreciation, insurance, and utilities), $400,000.
6. Manufacturing overhead cost was applied to production. The company actually worked 41,000 direct labor-hours on all jobs during the year.
7. Jobs costing $1,459,350 to manufacture according to their job cost sheets were completed during the year.
8. Jobs were sold on account to customers during the year for a total of $2,985,000. The jobs cost $1,469,350 to manufacture according to their job cost sheets.

Questions:

1-1. What is the journal entry to record raw materials used in production?

1-2. What is the ending balance in Raw Materials?

1-3. What is the journal entry to record the labor costs incurred during the year?

1-4. What is the total amount of manufacturing overhead applied to production during the year?

2-1. What is the total manufacturing cost added to Work in Process during the year?

2-2. What is the journal entry to record the transfer of completed jobs that are referred to in item g above?

3. What is the ending balance in Work in Process?

4. What is the total amount of actual manufacturing overhead cost incurred during the year?