Issuance of Materials On May 7, Bergan Company purchased on account 10,000 units of raw materials at $8 per unit. During May, raw materials were requisitioned for production as follows: 7,500 units for Job 200 at $8 per unit and 1,480 units for Job 305 at $5 per unit. Journalize the entry on May 7 to record the purchase. If an amount box does not require an entry, leave it blank. May 7 Journalize the entry on May 31 to record the requisition from the materials storeroom. If an amount box does not require an entry, leave it blank. May 31Direct Labor Coets During May, Eergan lCompany-r accumulated 2,500 hours of direct labor costs on Job 200 and 3,000 hours on Job 305. The total direct labor was incurred at a rate of $23 per direct labor hour for Job 200 and 524 per direct labor hour for Job 305. Journalize the entry to record the flow of labor costs into production during May. If an amount box does not require an entry, leave it blank. 'i:][: 'Ciij Factory Overhead Costs During May, Bergan Company incurred factory overhead costs as follows: indirect materials, $8,800; indirect labor, $6,600; utilities cost, $4,800; and factory depreciation, $9,000. Journalize the entry to record the factory overhead incurred during May. If an amount box does not require an entry, leave it blank.applying Factory Overhead Bergan Company estimates that total factory overhead costs will be $620,000 for the year. Direct labor hours are estimated to be 80,000. a. For Bergan Company, determine the predetermined factory overhead rate using direct labor hours as the activity base. Ii required, round your answer to two decimal places. 5:] per direct labor hour b. During May, Bergan Company accumulated 2,500 hours of direct labor costs on Job 200 and 3,000 hours on Job 305. Determine the amount of factory overhead applied to Jobs 200 and 305 in May. 5:] c. Prepare the journal entry to apply factory overhead to both jobs in May according to the predetermined overhead rate. If an amount box does not require an entry, leave it blank. Account Debit Credit 'l:ll:l 'l:ll:l Job Costs At the end of May, Bergan Company.r had completed Jobs 200 and 305. Job 200 is for 2,390 units, and Job 305 is for 2,053 units. The following data relate to these two jobs: On May 2, Bergan Company purchased on account 10,000 units of raw materials at 53 per unit. During May, raw materials were requisitioned for production as follows: 7,500 units for Jot: 200 at $8 per unit and 1,400 units for Job 305 at 55 per unit. During May, E-ergan Company-r accumulated 2,500 hours of direct labor costs on Job 200 and 3,000 hours on Job 305. The total direct labor was incurred at a rate of $28 per direct labor hour for Job 200 and 524 per direct labor hour for Job 305. Bergan Company estimates that total factor}.' overhead costs will be $620,000 for the year. Direct labor hours are estimated to be 00,000. a. Determine the balance on the job cost sheets for Jobs 200 and 305 at the end of May. Job 200 Job 305 b. Determine the cost per unit forJobs 200 and 305 at the end of May. If required, round your answers to two decimal places. Job 200 Job 305 Cost of Goods Sold Casita Company completed 300,000 units during the year at a cost of $4,800,000. The beginning nished goods inventorsr was 30,000 units at 5390.000. Determine the cost of goods sold for 1?0,000 units, assuming a FIFO cost flow