E19-24 Preparing job order costing journal entries Journalize the following transactions for Marge's Sofas. Explanations are not required a. Incurred and paid Web site expenses, $2,000. Learning Objectives 2, 3, 4, 5 i. Underallocated by $9,650 b. Incurred manufacturing wages of $15,000, 75 % of which was direct labor and 25% of which was indirect labor. c. Purchased raw materials on account, $24,000 d. Used in production: direct materials, $7,500; indirect materials, $5,000 e. Recorded manufacturing overhead: depreciation on plant, $18,000; plant insurance (previously paid), $1,500 plant property tax, $3,900 (credit Property Tax Payable) f. Allocated manufacturing overhead to jobs, 200% of direct labor costs. g Completed production on jobs with costs of $40,000. h. Sold inventory on account, $22,000; cost of goods sold, $18,000. i. Adjusted for overallocated or underallocated overhead HAPTER 19