Incurred and paid Web site expenses, $2,200. b. Incurred manufacturing wages of $12,000, 60% of which was direct labor and 40% of which was indirect labor. c. Purchased raw materials on account, $14,000. d. Used in production: direct materials, $8,000; indirect materials, $2,500. e. Recorded manufacturing overhead: depreciation on plant, $15,000; plant insurance (previously paid), $1,800; plant property tax, $3,700 (credit Property Tax Payable). f. Allocated manufacturing overhead to jobs, 150% of direct labor costs. g. Completed production on jobs with costs of $32,000. h. Sold inventory on account, $30,000; cost of goods sold, $16,000. i. Adjusted for overallocated or underallocated overhead.