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1. Purchased $22,000 of materials on account. 2. Issued $1,200 of supplies from the materials Inventory. 3. Purchased $25,400 of materials on account. 4. Paid for the materials purchased in transaction (1) using cash. 5. Issued $30,400 in direct materials to the production department. 6. Incurred direct labor costs of $27,000, which were credited to Wages Payable. 7. Paid $21,900 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing shop. 8. Applied overhead on the basis of 125 percent of direct labor costs. 9. Recognized depreciation on manufacturing property, plant, and equipment of $5,400. The following balances appeared in the accounts of Sunset Products for March Materials Inventory Work-in-Process Inventory Finished Goods Inventory Cost of Goods Sold Beginning Ending $ 9,600 16,900 ? 65,400 $36,900 73,400 Required: a. Prepare journal entries to record the transactions. b. Prepare T-accounts to show the flow of costs during the period from Materials Inventory through Cost of Goods Sold. Complete this question by entering your answers in the tabs below. Required A Required B Prepare T-accounts to show the flow of costs during the period from Materials Inventory through Cost of Goods Sold. Beg. bal. Beg. bal. Materials Inventory 9,600 22,000 1,2002. 25,4001 30,400 5. Work-In-Process Inventory 16,900 30,400 27,000 33,750 Finished Goods End, bal 25,400 End. bal. 108,050 Manufacturing Overhead Control Applied Manufacturing Overhead Beg. bal. Beg. bal. 33,750 8. 1,200 21,900 5,400 End. bal. $ 33,750 End. bal. 28,500 Accounts Payable Cash Beg. bal. Beg. bal. 22,000 22,000 1. 25,400 3. 22,000 4. 21,900 7. End. bal. 25,400 End. bal. 43,900 Wages Payable Accumulated Depreciation Property, Plant, and Equipment Bea, bal. Bea. bal