do A through D

A company manufactures various machined parts to customer specifications. The company uses a job order costing system and applies overhead cost to jobs on the basis of machine hours. At the beginning of the year, the comparwy used a cost formato estimate that it would incur $1,225,400 in manufacturing overhead cost at an activity level of 571000 machine hours The company spent the entire month of January working on a large order for 12.000 custom-made machined parts. The company had no work in process at the beginning of January. Cost data relating to January follow a Raw materials purchased on account, $316,000 b. Raw materials used in production, $252,000 (80% direct materials and 20% indirect materials) c Labor cost accrued in the factory, $153,000 (one-third direct labor and two-thirds indirect labor) d. Other manufacturing overhead costs incurred on account, $84.900 Required: Prepare journal entries to record items (a) through (d)