During September, the following transactions were completed and reported by Golder Products, Inc.: a. Purchased materials on account for $50,100. b. Issued materials to production to fill job-order requisitions: direct materials, $30,000; indirect materials, $15,000. Accumulated payroll for the month: direct labor, $70,000; indirect labor, $32,000; administrative, $18,000; sales, $9,900. d. Accrued depreciation on factory plant and equipment of $13,400. Accrued property taxes during the month for $1,450 (on factory). f. Recorded expired insurance with a credit to the prepaid insurance account of $6,200. g. Incurred factory utilities costs of $6,000. h. Paid advertising costs of $7,200. i. Accrued depreciation: office equipment, $1,500; sales vehicles, $650. j. Paid legal fees for preparation of lease agreements of $750. k. Charged overhead to production at a rate of $9 per direct labor hour. Recorded 8,000 direct labor hours during the month. 1. Incurred cost of jobs completed during the month of $158,000. The company also reported the following beginning balances in its inventory accounts: Materials Inventory $ 5,000 Work-in-Process Inventory 30,000 Finished Goods Inventory 60,000 Required: 1. Prepare journal entries to record the transactions occurring in September. 2. Prepare T-accounts for Materials Inventory, Overhead Control, Work-in-Process Inventory, and Finished Goods Inventory. Post all relevant entries to these accounts. 3. Prepare a schedule of cost of goods manufactured. 4. If the overhead variance is all allocated to Cost of Goods Sold, by how much will Cost of Goods Sold decrease or increase