Ch $5$ Job Order Costing DiscussionYou are asked to bring the following incomplete accounts of Webber Printing Corporation up to date through January $31$ of the current year. Consider the data that appear in the T$-$accounts as well as additional information given in items $($a$)$ through $($i$).$ Webbers job$-$order costing system has two direct cost categories $($direct material and direct manufacturing labor$)$ and one indirect cost pool $($manufacturing overhead, which is allocated using direct manufacturing labor costs$).$Materials Inventory Control$12/31$ Beg. $15,000$ BalWork in Process Inventory ControlManufacturing Overhead ControlCost of Goods SoldWages Payable Control$3,000$ End. Bal $1/31$Manufacturing Department Overhead ControlJan. $57,000$ ChargesFinished Goods Inventory$12/31$ Beg. Bal $20,000$ Additional Information:The only job unfinished on January $31$ is No$.419,$ on which direct manufacturing labor costs are $$2,000(125$ direct manufacturing labor hours$)$ and direct material costs are $$8,000.$Total material placed into production during January is $$90,000.$Cost of goods completed during January is $$180,000.$Material inventory as of January $31$ is $$20,000.$Finished goods inventory as of January $31$ is $$15,000.$All plant workers earn the same wage rate. Direct manufacturing labor hours for January total $2,500.$ Other labor and supervision totals $$10,000.$The gross plant payroll for January pay periods totals $$52,000.$ Ignore withholdings. Allpersonnel are paid on a weekly basis.i$.$ All "actual" manufacturing department overhead incurred during January has already beenposted.Required:a$.$ Material purchased during Januaryb. Cost of Goods Sold during Januaryc. Direct Manufacturing Labor Costs incurred during Januaryd. Manufacturing Overhead Allocated during Januarye. Balance, Wages Payable Control, December $31,$ prior yearf. Balance, Work in Process Inventory Control, January $31,$ current yearg. Balance, Work in Process Inventory Control, December $31,$ prior yearh. Balance, Finished Goods Inventory Control, January $31,$ current yeari. Manufacturing Overhead underapplied or overapplied for January a$.$ b$.$c$.$d$.$e$.$f$.$g$.$h$.$Manufacturing department overhead is allocated using a budgeted rate set every December. Management forecasts next year's overhead and next year's direct manufacturing labor costs. The budget for the current year is $$400,000$ of direct manufacturing labor and $$600,000$ of manufacturing overhead.