Help Save & Exit Submit - c. The following costs were incurred for employee services: Direct labour Indirect labour Sales commissions Administrative salaries $161,600 $ 27,400 $36,60e $ 89,800 d. Heat, power, and water costs were incurred in the factory: $42,900. e. Prepaid insurance expired during the year: $11,000 (85% relates to factory operations, and 15% relates to selling and administrative activities). f. Advertising costs were incurred, $51,000. 9. Depreciation was recorded for the year: $61,200 (90% relates to factory operations, and 10% relates to selling and administrative activities). h. Manufacturing overhead cost was applied to production. The company recorded 40,400 machine-hours for the year. 1. Goods that cost $488,700 to manufacture according to their job cost sheets were transferred to the finished goods warehouse. J. Sales for the year totalled $709,300 and were all on account. The total cost to manufacture these goods according to their jo cost sheets was $483,300. SESSMENI 1 Saved Help Save & Exit nyumcu. 1. Prepare journal entries to record the transactions given above. (Do not round intermediate calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet