Check 17 a. Raw materials purchased on account, $321,000. b. Raw materials used in production, $250,000 (80% direct materials and 20% Indirect materials). c. Labor cost accrued in the factory, $174,000 (one-third direct labor and two-thirds Indirect labor). d. Depreciation recorded on factory equipment, $63,800. e. Other manufacturing overhead costs incurred on account, $85,800. f. Manufacturing overhead cost was applied to production on the basis of 40,650 machine-hours actually worked during the month g. The completed job for 12,400 custom-made machined parts was moved into the finished goods warehouse on January 31 to awal delivery to the customer. (In computing the dollar amount for this entry, remember that the cost of a completed job consists of dire materials, direct labor, and applied overhead.) Required: 1. Prepare journal entries to record items (a) through (f) above [ignore item (g) for the moment). 2. Prepare T-accounts for Manufacturing Overhead and Work in Process. Post the relevant items from your journal entries to these T- accounts. 3. Prepare a journal entry for item (g) above. 4. If 10,900 of the custom-made machined parts are shipped to the customer in February, how much of this job's cost will be included in cost of goods sold for February?