I need help making a subledger for A (2.50) B (1.60) C (7.90)

BEGINNING POSITION:

Hazel Inc. is a small producer of custom doll houses in London. It uses a job order costing system because each doll house is custom build for its owner and therefore receives varying attention and effort from the two factory departments, building and finishing. Hazel uses a perpetual inventory system. Hazel Inc. had the following post-closing trial balance as of December 31, 2020:

Cash	$29,821
Accounts Receivable	20,560
Raw Materials Inventory	?
Work in Process Inventory	?
Finished Goods Inventory	?
Unexpired Insurance	10,640
Office Equipment	32,000
Accumulated amortization - Office Equipment		$3,200
Factory Equipment	655,000
Accumulated Amortization - Factory Equipment		170,000
Accounts Payable		21,021
Wages and Salaries Payable		1,000
Accrued Utilities		2,000
Accrued Property Taxes		3,000
Capital Stock		121,000
Retained Earnings		?
	?	?

Labour costs and overhead costs:

The hourly rate including benefits for Building is $11.25 (D) and for finishing is $12.10 (E).

To cost jobs as they are worked on, a predetermined or budgeted overhead rate was computed for 2021 based on the following budgeted cost drivers:

Building department 51,000 machine hours

Finishing department $168,000 of direct labour

These overhead rates will be used throughout the year by each department. All overhead will be applied to all jobs worked on during the year in proportion to the machine-hour and/or direct-labour cost devoted to each job. Hazel Inc. rents its factory building.

This budget was prepared after careful consideration of the sales outlook for the coming year. The forecasted budget consisted of the following items:

Transactions:

Issued Code A Received Receiving Date Report Units beginning Unit Cost Total Cost Materials Requisitior Units Unit Cost Total Cost Date Raw materials: RM Type Total Cost Quantity Unit Cost A B 5,021 10,300 675 2.50 (A) 1.60 (B) 7.90 (C) ? ? ? Supplies Various $2,021.00 ? Hazel Inc. Factory Overhead Budget For The Year Ended December 31, 2021 Building Finishing Total Variable costs: Supplies Indirect Labour Utilities Repairs Misc. $14,200 22,800 30,000 24,000 19,000 110,000 $5,400 16,800 8,000 6,000 11,000 47,200 $19,600 39,600 38,000 30,000 31,336 157,200 Fixed costs: Insurance Amortization Rent Property taxes Supervision 7,000 2,400 9,600 95,000 14,400 128,400 24,000 13,000 37,0000 4,000 1,200 5,400 15,000 14,214 31,414 145,000 45,214 211,814 $255,000 $92,414 $369,014 Total Factory Overhead FOH rate = budgeted FOH budgeted cost driver TRANSACTIONS The following transactions occurred during the month of January 2021 1. Purchases of raw materials (on account): RM Type Receiving report # 1012 A Receiving report # 1013 B Receiving report # 1014 A Receiving report # 1015 B Receiving report # 1016 Receiving report # 1017 B Receiving report # 1018 Supplies Units 5,000 6,000 2,500 5,000 2,125 3,000 N/A $$ ? ? ? ? ? ? $3,000.00 Assume that costs have not changed in the last year. 2. Returns on account: 50 units of material B. (receiving report #1019) Issued Code A Received Receiving Date Report Units beginning Unit Cost Total Cost Materials Requisitior Units Unit Cost Total Cost Date Raw materials: RM Type Total Cost Quantity Unit Cost A B 5,021 10,300 675 2.50 (A) 1.60 (B) 7.90 (C) ? ? ? Supplies Various $2,021.00 ? Hazel Inc. Factory Overhead Budget For The Year Ended December 31, 2021 Building Finishing Total Variable costs: Supplies Indirect Labour Utilities Repairs Misc. $14,200 22,800 30,000 24,000 19,000 110,000 $5,400 16,800 8,000 6,000 11,000 47,200 $19,600 39,600 38,000 30,000 31,336 157,200 Fixed costs: Insurance Amortization Rent Property taxes Supervision 7,000 2,400 9,600 95,000 14,400 128,400 24,000 13,000 37,0000 4,000 1,200 5,400 15,000 14,214 31,414 145,000 45,214 211,814 $255,000 $92,414 $369,014 Total Factory Overhead FOH rate = budgeted FOH budgeted cost driver TRANSACTIONS The following transactions occurred during the month of January 2021 1. Purchases of raw materials (on account): RM Type Receiving report # 1012 A Receiving report # 1013 B Receiving report # 1014 A Receiving report # 1015 B Receiving report # 1016 Receiving report # 1017 B Receiving report # 1018 Supplies Units 5,000 6,000 2,500 5,000 2,125 3,000 N/A $$ ? ? ? ? ? ? $3,000.00 Assume that costs have not changed in the last year. 2. Returns on account: 50 units of material B. (receiving report #1019)