Floyds Auto Repair Shop uses a job order cost system to track the cost of each repair. Floyds applies its garage or shop overhead at a rate of $20 per direct labor hour spent on each repair. Floyds uses the following accounts to track the cost of all repairs:

Raw Materials (parts and supplies)

Repair Jobs in Process

Cost of Repairs Completed and Sold

Garage/Shop* Overhead Costs

* Because an auto shop does not manufacture a product, the overhead cost would include all of the indirect costs that are incurred in the garage or shop that cannot be traced to a specific repair job.

The following transactions occurred during the most recent month:

(a) Purchased raw materials (parts and supplies) on account $22,600.

(b) Used $15,700 in raw materials (parts and supplies). Of this, $14,000 was for major parts that were traceable to individual repair jobs, and the remainder was for incidental supplies such as lubricants, rags, fuel, and so on.

(c) Recorded a total of $7,400 in direct labor cost (for 370 hours) that are owed but not yet paid.

(d) Applied overhead to repair jobs at a rate of $25.00 per direct labor hour.

(e) Recorded the following actual overhead costs:

Rent on garage (pre-paid in the prior month)	$	12,100
Depreciation on repair equipment		2,100
Garage supervisors salary (owed but not yet paid)		3,100

(f) Completed repair jobs costing $50,000 and charged customers at cost plus an additional 25 percent. (Note: You can bypass the Finished Goods Inventory account, which is not appropriate in this context.)

Required: Prepare journal entries for transactions (a)(f) using the account names shown and other appropriate accounts such as Cash, Payables, Accumulated Depreciation, Prepaids, and Sales Revenue. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

(e)Record the cost of actual overhead cost incurred.

(f1)Record the transfer of repair jobs in process to cost of repairs completed and sold.

(f2)Record the service revenue on account.