Diewert Equipment, a manufacturer of exercise and workout equipment for sale to institutions, uses job costing. The following transactions occurred in January$\mathrm{.}1.$ Purchased $$75,000$ of materials$\mathrm{.}2.$ Incurred $$84,000$ for utilities, power, equipment maintenance, and other miscellaneous items pertaining to the production facility$\mathrm{.}3.$ Issued $$7,200$ of supplies from the materials inventory$\mathrm{.}4.$ Issued $$81,000$ in direct materials to the production department$\mathrm{.}5.$ Direct labor costs of $$77,000$ were credited to Wages Payable$\mathrm{.}6.$ Paid for the materials purchased in transaction $(1)\mathrm{.}7.$ $$14,500$ of indirect labor costs were credited to Wages Payable$\mathrm{.}8.$ Applied overhead was assigned to products at the rate of $150$ percent of direct labor costs$\mathrm{.}9.$ Accrued depreciation on manufacturing property, plant, and equipment of $$21,500\mathrm{.}10.$ Returned $$3,200$ of the supplies in transaction $(3)$ to inventory$\mathrm{.}11.$ Paid the for the wages incurred in transaction $(5)$