Custom Glass Company users a job-order costing system. The following activities took place during the month of January: a. Raw materials (all direct) were issued for use in production, $15,000. b. Wages costs were as follows: direct labor, $29,000: indirect labor, $13,000. c. Depreciation was recorded, $20,000 ($12,000 related to factory assets and 8,000 related to assets used in the selling activities). d. Factory rent costs were incurred, $7, 500. e. Manufactured overhead cost of $35,000 was applied to jobs. Prepare the journal entry to record transaction Prepare the journal entry to record transaction The company's total manufacturing costs incurred for January were: Ans: $ _____________ The amount of total actual manufacturing overhead costs incurred in January was: Ans: $ ___________ Manufacturing overhead cost was overapplied or underapplied in January