Evelyn Finch started Finch Manufacturing Company to make a universal television remote control device that she had invented. The company's labor force consisted of part$-$time employees. The following accounting events affected Finch Manufacturing Company during its first year of operation. $($Assume that all transactions are cash transactions unless otherwise stated.$)$

Transactions for January Year $1,$ First Month of Operation

Issued common stock for $$9,500.$

Purchased $$405$ of direct raw materials and $$60$ of production supplies.

Used $$282$ of direct raw materials.

Used $80$ direct labor hours; production workers were paid $$9\mathrm{.}40$ per hour.

Expected total overhead costs for the year to be $$3,000,$ and direct labor hours used during the year are expected to be $1,000$ hours. Calculate an overhead rate and apply the appropriate amount of overhead costs to Work in Process Inventory.

Paid $$142$ for salaries to administrative and sales staff.

Paid $$24$ for indirect manufacturing labor.

Paid $$210$ for rent and utilities on the manufacturing facilities.

Started and completed $100$ remote controls during the month; all costs were transferred from the Work in Process Inventory account to the Finished Goods Inventory account.

Sold $80$ remote controls at a price of $$21\mathrm{.}60$ each.

Transactions for Remainder of Year $1$

$11.$ Acquired an additional $$18,000$ by issuing common stock.

$12.$ Purchased $$3,930$ of direct raw materials and $$915$ of production supplies.

$13.$ Used $$2,980$ of direct raw materials.

$14.$ Paid production workers $$9\mathrm{.}40$ per hour for $890$ hours of work.

$15.$ Applied the appropriate overhead cost to Work in Process Inventory.

$16.$ Paid $$1,560$ for salaries of administrative and sales staff.