Cabrera & Associates uses job order costing. The company's beginning inventory balances are below:
			Work in Process	$ 13,850
			Manufacturing Overhead	$ 1,980
	At the beginning of the year, the company estimated that it would work 35,500 machine-hours and
	incurs $124,250 in manufacturing overhead cost. Prepare the following journal entry:

Total Utilities were $5,460; selling and administrative costs were 45% of the total; paid on account