d. Record 3 -2 $5.n- acca $1,00n. . we appror. E (expp bit sydney crichton accounts T-account HW: Enter the transactions into the appropriate t-accounts and include a letter for each entry. Turn in a paper copy at the start of class tuesday ( Job #2) a Beginning balances: Raw Materials Inventory = $7,000; Work in Process = $1,400 (Job #1) Purchased materials on account of $13,000. c. Requisitioned $18,000 of materials into production. $10,000 was direct materials (30% Job #1; 60% Job #2 and 10% Job #3) and the rest was for indirect materials. Job 1. Pok 3K 2. 76 lok d. Recorded monthly factory payroll of $25,000 of which $20,000 was direct labor ($10,000 Job #1, $6,000 Job #2, $4,000 Job #3) and $5,000 was indirect. e. Repairs and maintenance for the factory totaled $2,000. Rent expense for the factory totaled $4,500. f. Manufacturing overhead is applied to production at 110% of direct labor cost. g. Jobs #1 and #2 were completed. h. Job #1 was sold and shipped to the customer. The customer was billed $37,000 on account. i. Received bill for shipping Job #1 to the customer of $150. j. Close MOH and dispose of over or under allocated MOH