(c)	Record the purchase of raw materials, the factory labor costs incurred, and the manufacturing overhead costs incurred during the month of January.
(d)	Record the assignment of direct materials, direct labor, and manufacturing overhead costs to production. In assigning manufacturing overhead costs, use the overhead rate calculated in (a). Post all costs to the job cost sheets as necessary.
(e)	Total the job cost sheets for any job(s) completed during the month. Record the completion of any job(s) during the month.
(f)	Record the sale of any job(s) during the month.

		Manufacturing Costs			Work in Process Inventory	Finished Goods Inventory	Cost of Goods Sold
		Raw Materials Inventory	Factory Labor	Manufacturing Overhead
(c)	Purchase raw materials
	Incurred factory labor
	Factory depreciation
	Other overhead costs
	Indirect materials
	Indirect labor
(d)	Direct materials
	Direct labor
	Assigned overhead
(e)	Jobs completed
(f)	Jobs sold

Swifty Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1, 2022, Job 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $23,000, direct labor $13,800, and manufacturing overhead $18,400. As of January 1, Job 49 had been completed at a cost of $103,500 and was part of finished goods inventory. There was a $17.250 balance in the Raw Materials Inventory account. During the month of January, Swifty Company began production on Jobs 51 and 52, and completed Jobs 50 and 51. Jobs 49 and 50 were sold during the month. The following additional events occurred during the month. 1. 2 3. Purchased additional raw materials of $103.500 on account. Incurred factory labor costs of $80,500. Incurred manufacturing overhead costs as follows: indirect materials $19,550; indirect labor $23.000: depreciation expense on equipment $13.800; and various other manufacturing overhead costs on account $18.400. Assigned direct materials and direct labor to jobs as follows. 4 Job No. Direct Materials Direct Labor 50 $11,500 $5,750 51 44,850 28,750 52 34.500 23.000