Info and background info:

Froya Fabrikker A/S of Bergen, Norway, is a small company that manufactures specialty heavy equipment for use in North Sea oil fields. The company uses a job-order costing system that applies manufacturing overhead cost to jobs on the basis of direct labor-hours. Its predetermined overhead rate was based on a cost formula that estimated $349,800 of manufacturing overhead for an estimated allocation base of 1,060 direct labor-hours. The following transactions took place during the year:

1. Raw materials purchased on account, $230,000.
2. Raw materials used in production (all direct materials), $215,000.
3. Utility bills incurred on account, $65,000(85% related to factory operations, and the remainder related to selling and administrative activities).
4. Accrued salary and wage costs:

Direct labor (1,135 hours)$260,000Indirect labor$96,000Selling and administrative salaries$140,000

The balances in the inventory accounts at the beginning of the year were:

Raw Materials $36,000 Work in Process $27,000 Finished Goods $66,000

Questions I need help with:

1.)

What is the general journey entry for:

Debit Credit

Work in progress

Manufacturing Overhead

2.) What is the scheduled cost of goods?

3.) What is the schedule out of goods manufactured?