For the following transactions, make a journal entry, show the entry in t-accounts, or draw a diagram to represent the flow of costs, making sure to indicate the amount of the cost flow.

a.Paid $20,000 cash for manufacturing overhead costs and accrued $1,000 in depreciation on factory equipment.

b.Finished work on the following units:good units costing $25,000, normal spoilage costing $4,000, and abnormal spoilage costing $1,000.

c.Closed the manufacturing overhead account.Balances before adjustment were $231,000 (credit) in Manufacturing Overhead, $350,000 (debit) in Work-in-Process, $1,100,000 (debit) in Finished Goods, and $15,050,000 (debit) in Cost of Goods Sold.