he Simkins Company uses a job order costing system. The following activities took

place during the month of May:

a. Raw materials purchased, $40,000.

b. Raw materials (all direct) used in production, $35,000.

c. Salaries and wages cost incurred:

Direct labour cost, $60,000.

Indirect labour cost, $30,000.

Sales salaries $25,000.

d. Factory utility costs incurred, $15,000.

e. Depreciation on factory equipment, $50,000.

f. Advertising expense incurred, $80,000.

g. Manufacturing overhead is applied at the predetermined rate of 150% of direct labour cost.

h. Cost of Goods Manufactured for the month, $180,000.

i. Cost of Goods Sold for the month, $150,000.

Required:

Prepare journal entries to record the information given above. Key your entries by the letters (a) through (i). (10 marks)