Chapter 5 Worksheet: Cost Classification: Raw Materials Delivery Expenses Office Supplies Sales Revenues Direct Labor Job Order Costing: Raw Materials Manufacturing Supplies Office Supplies Work in Process I Product Direct, Product Indirect, Period Beginning Ending $10,000 $20,000 $4,000 $5,000 $1,000 $2,000 $50,000 $60,000 $40,000 $50,000 Finished Goods Purchased Raw materials for Cash $30,000 Purchased manufacturing supplies for cash $3,000 Purchased office supplies for cash $2,000 Received cash for sales $100,000 Paid cash for direct labor charges $50,000 Recorded Plant Depreciation Pald Delivery Expenses In Cash Recorded Office Depreciation $4,000 $20,000 $5,000 Paid Cash for Indirect Labor $2,000 Paid Administrative Salaries $8,000 Applied overhead to Work in process $10,000 Adjusting Entries: Record Raw Material Used Record Office Supplies Used Record Manufacturing Supplies Used