Froya Fabrikker A/S of Bergen, Norway, is a small company that manufactures specialty heavy equipment for use in North Sea oil fields. The company uses a job-order costing system that applies manufacturing overhead cost to jobs on the basis of direct labor-hours. Its predetermined overhead rate was based on a cost formula that estimated $395,600 of manufacturing overhead for an estimated allocation base of 920 direct labor-hours. The following transactions took place during the year:

1. Raw materials purchased on account, $290,000.
2. Raw materials used in production (all direct materials), $275,000.
3. Utility bills incurred on account, $77,000 (90% related to factory operations, and the remainder related to selling and administrative activities).
4. Accrued salary and wage costs:
5. Maintenance costs incurred on account in the factory, $72,000
6. Advertising costs incurred on account, $154,000.
7. Depreciation was recorded for the year, $90,000 (75% related to factory equipment, and the remainder related to selling and administrative equipment).
8. Rental cost incurred on account, $115,000 (80% related to factory facilities, and the remainder related to selling and administrative facilities).
9. Manufacturing overhead cost was applied to jobs, $?.
10. Cost of goods manufactured for the year, $950,000.
11. Sales for the year (all on account) totaled $2,100,000. These goods cost $980,000 according to their job cost sheets.

Direct labor (970 hours)	$	320,000
Indirect labor	$	108,000
Selling and administrative salaries	$	200,000

The balances in the inventory accounts at the beginning of the year were:

Raw Materials	$	48,000
Work in Process	$	39,000
Finished Goods	$	78,000

Prepare journal entries to record the preceding transactions. Thanks!