Crenshaw uses a job order costing system to account for projects. It applies manufacturing overhead to jobs on the basis of direct labor hours and pays its direct labor workers $25 per hour. The following relates to activity for the month of December Manufacturing overhead budgeted (estimated on December 1) Budgeted driver activity (DLH) (estimated on December 1) Direct materials purchased in December Direct materials used in December Actual direct labor costs in December Actual manufacturing overhead in December Cost of jobs completed in December Revenue earned in December Cost of goods sold in December (prior to adjusting for overhead) Selling and administrative costs in December Materials Inventory, December 1 Work in Process Inventory, December1 Finished Goods Inventory, December1 $ 133,80e 1,900 DLH s 125,ee0 188,09 58,800 150,000 275,000 600,800 325,00 250,000 20,000 75,000 105,000 Prepare the journal entry to record: a. The purchase of direct materials in December. Assume all purchases are made on account b. The cost of direct materials applied to jobs in December c. The cost of direct labor applied to jobs in December d. The actual cost of manufacturing overhead incurred in December. Assume all overhead costs were paid in cash e. The cost of manufacturing overhead applied to jobs in December Saved View transaction list X: 1 Record the purchase of direct materials on account. 2 Record the cost of direct materials applied to jobs. 3 Record the cost of direct labor applied to js 4 Record the actual cost of manufacturing overhead incurred in December. Credit 5 Record the cost of manufacturing overhead applied to jobs in December. Record the December sales on credit. Record the cost of jobs sold in December. 6 7 KPrev 4 of 4 i Next o search 4 Record the actual cost of manufacturing overhead incurred in December. 5 Record the cost of manufacturing overhead applied to jobs in December Record the December sales on credit. Record the cost of jobs sold in December. Record the December selling and administrative 6 ces 7 8 expenses 9 Record the entry to close underapplied manufacturing overhead. Journal entry worksheet Record the December selling and administrative expenses Note: Enter debits before credits. Transaction General Journal Debit Credit g. Clear entry View general journal Record entry