Dana Manufacturing Company uses a standard cost system for its single product, called Zoom. The following data are available for current year: Standards per unit of product for planned production of 20,000 units: Budgeted machine hours 30,000 hours Raw materials 4 pounds at $12 per yard Direct labor 2 hours at $10.80 per hour Variable overhead $7 per machine hour Fixed overhead $6 per machine hour Budgeted fixed overhead $180,000 Q11. Paid $1,000,000 for purchase of direct materials at $12.50 per pound. Provide journal entry to record the purchase of direct materials. Q12. Factory requested and used 77,900 pounds of materials for production of 20,500 units. Provide journal entry to record usage of direct materials. Q13. Paid $453,050 for usage of 41,000 hours of direct labor for production of 20,500 units. Provide journal entry to record usage of direct labor. Q14. Applied variable factory overhead cost to factory for production of 20,500 units. Provide journal entry to record applied variable factory overhead cost. Q15. In factory, 20,500 units were manufactured and transferred to warehouse. Provide journal entry to record the transfer. Q16. Sold 10,000 units at $120 per unit plus 8% sales taxes in cash. The sales tax was not included in the price. Provide journal entry to record the sale transaction. Q17. Actual variable factory overhead for the year was $250,920 and company had used 36,900 hours of machine. Provide journal entry to close variable factory overhead cost account and recognizing related cost variances. Q18. Actual fixed factory overhead for the year was $188,000 and company had used 36,900 hours of machine. Provide journal entry to close fixed factory overhead cost account and recognizing related cost variances. Data for the next 2 questions: Zebra Company had the following account balances at the end of year. Carry the percentages up to 4 decimal points