Custom Metal Works produces castings and other metal parts to customer specifications. The company uses a job-order costing system and applies overhead costs to jobs on the basis of machine hours. At the beginning of the year, the company used a cost formula to estimate that it would incur $4,385,200 in manufacturing overhead cost at an activity level of 577,000 machine-hours. The company had no work in process at the beginning of the year. The company spent the entire month of January working on one large orderJob 382, which was an order for 8,000 machined parts. Cost data for January follow: a. Raw materials purchased on account, $319,000. b. Raw materials requisitioned for production, $255,000 (80% direct and 20% indirect). c. Labor cost incurred in the factory, $180,000, of which $60,000 was direct labor and $120,000 was indirect labor. d. Depreciation recorded on factory equipment, $62,100. e. Other manufacturing overhead costs incurred, $85,000 (credit Accounts Payable). f. Manufacturing overhead cost was applied to production on the basis of 40,700 machine-hours actually worked during January. g. The completed job was moved into the finished goods warehouse on January 31 to await delivery to the customer. (In computing the dollar amount for this entry, remember that the cost of a completed job consists of direct materials, direct labor, and applied overhead.) Required: 1. Prepare journal entries to record items (a) through (f) above. Ignore item (g) for the moment. (Do not round intermediate calculations. Omit the "$" sign in your response.) General Journal Debit Credit a. (Click to select)Accounts receivableAccounts payableAccumulated depreciationManufacturing overheadRaw materialsWages and salaries payableWork in processFinished goods (Click to select)Manufacturing overheadAccounts payableWages and salaries payableFinished goodsAccounts receivableRaw materialsAccumulated depreciationWork in process b. (Click to select)Finished goodsRaw materialsWages and salaries payableAccumulated depreciationWork in processAccounts receivableManufacturing overheadAccounts payable (Click to select)Accounts payableRaw materialsAccounts receivableWork in processAccumulated depreciationManufacturing overheadWages and salaries payableFinished goods (Click to select)Accounts payableRaw materialsWork in processWages and salaries payableManufacturing overhead c. (Click to select)Work in processWages and salaries payableAccounts payableAccumulated depreciationAccounts receivableRaw materialsFinished goodsManufacturing overhead (Click to select)Manufacturing overheadRaw materialsAccumulated depreciationFinished goodsAccounts payableWork in processAccounts receivableWages and salaries payable (Click to select)Manufacturing overheadWages and salaries payableWork in processAccounts payableAccumulated depreciation d. (Click to select)Accounts payableAccumulated depreciationWages and salaries payableRaw materialsAccounts receivableManufacturing overheadWork in processFinished goods (Click to select)Finished goodsManufacturing overheadAccumulated depreciationWages and salaries payableWork in processAccounts payableAccounts receivableRaw materials e. (Click to select)Accumulated depreciationAccounts payableManufacturing overheadWork in processAccounts receivableFinished goodsWages and salaries payableRaw materials (Click to select)Wages and salaries payableFinished goodsManufacturing overheadAccounts receivableAccumulated depreciationWork in processRaw materialsAccounts payable f. (Click to select)Accumulated depreciationManufacturing overheadAccounts payableWages and salaries payableRaw materialsFinished goodsAccounts receivableWork in process (Click to select)Accounts payableManufacturing overheadFinished goodsAccumulated depreciationAccounts receivableRaw materialsWork in processWages and salaries payable 2. Prepare T-accounts for Manufacturing Overhead and Work in Process. Post the relevant items from your journal entries to these T-accounts. (Do not round intermediate calculations. Record the transactions in the given order. Omit the "$" sign in your response.) Manufacturing Overhead (Click to select)(g)(c)(e)(b)(f)(d)(a) (Click to select)(d)(b)(f)(e)(g)(a)(c) (Click to select)(a)(d)(c)(b)(g)(e)(f) (Click to select)(a)(d)(g)(e)(c)(b)(f) (Click to select)(f)(b)(g)(a)(c)(e)(d) Work in Process (Click to select)(f)(c)(e)(a)(d)(g)(b) (Click to select)(a)(b)(g)(d)(e)(c)(f) (Click to select)(f)(d)(a)(e)(c)(g)(b) 3. Prepare a journal entry for item (g) above. (Do not round intermediate calculations. Omit the "$" sign in your response.) General Journal Debit Credit g. (Click to select)Accounts payableWages and salaries payableAccumulated depreciationWork in processRaw materialsManufacturing overheadAccounts receivableFinished goods (Click to select)Accounts payableWork in processRaw materialsAccumulated depreciationAccounts receivableWages and salaries payableManufacturing overheadFinished goods 4. Compute the unit product cost that will appear on the job cost sheet for Job 382. (Do not round intermediate calculations. Round your answer to 2 decimal places. Omit the "$" sign in your response.) Unit product cost $ per unit