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The Polaris Company uses a job-order costing system. The following transactions occurred in October: a. Raw materials purchased on account, $211,000. b. Raw materials used in production, $190,000 (\$152,000 direct materials and $38,000 indirect materials). c. Accrued direct labor cost of $49,000 and indirect labor cost of $21,000. d. Depreciation recorded on factory equipment, $105,000. e. Other manufacturing overhead costs accrued during October, $129,000. f. The company applies manufacturing overhead cost to production using a predetermined rate of $10 per machine-hour. A total of 76,300 machine-hours were used in October. 9. Jobs costing $514,000 according to their job cost sheets were completed during October and transferred to Finished Goods. h. Jobs that had cost $452,000 to complete according to their job cost sheets were shipped to customers during the month. These jobs were sold on account at 30% above cost. Required: Required: 1. Prepare journal entries to record the transactions given above. 2. Prepare Taccounts for Manufacturing Overhead and Work in Process. Post the relevant transactions from above to each account. Compute the ending balance in each account, assuming that Work in Process has a beginning balance of $37,000. Complete this question by entering your answers in the tabs below. 1 Raw materials purchased on account, $211,000. 2 Record the raw materials issued to production, $190,000 ($152,000 direct materials and $38,000 indirect materials). 3 Record the entry for accrued direct labor cost incurred, $49,000; indirect labor cost incurred, $21,000. 4 Depreciation recorded on factory equipment, $105,000. 5 Other manufacturing overhead costs accrued during October, $129,000. 6 The company applies manufacturing overhead cost to 5 Other manufacturing overhead costs accrued during October, $129,000. 6 The company applies manufacturing overhead cost to production on the basis of $10 per machine-hour. A total of 76,300 machine-hours were recorded for October. 7 Jobs costing $514,000 according to their job cost sheets were completed during October and transferred to Finished Goods. 8 Record the cost of goods sold. 9 Record the sales on account. Note : = journal entry has been entered Journal entry worksheet Raw materials purchased on account, $211,000. Note: Enter debits before credits. Journal entry worksheet 89 Record the raw materials issued to production, $190,000($152,000 direct materials and $38,000 indirect materials). Note: Enter debits before credits. Journal entry worksheet 8 Record the entry for accrued direct labor cost incurred, $49,000; indirect labor cost incurred, $21,000. Note: Enter debits before credits. Journal entry worksheet \begin{tabular}{lll|ll} \hline & 2 & 6 & 7 \end{tabular} Depreciation recorded on factory equipment, $105,000. Note: Enter debits before credits. Journal entry worksheet Other manufacturing overhead costs accrued during October, $129,000. Note: Enter debits before credits. Journal entry worksheet The company applies manufacturing overhead cost to production on the basis of $10 per machine-hour. A total of 76,300 machine-hours were recorded for October. Note: Enter debits before credits. Journal entry worksheet Jobs costing $514,000 according to their job cost sheets were completed during October and transferred to Finished Goods. Note: Enter debits before credits. Journal entry worksheet Journal entry worksheet 123 Note: Enter debits before credits. Complete this question by entering your answers in the tabs below. Prepare T-accounts for Manufacturing Overhead and Work in Process. Post the relevant transactions from above to each account, Compute the ending bal each account, assuming that Work in Process has a beginning balance of $37,000