Job Cost Journal Entries

Prior to the beginning of $2016,$ Stapleton Company estimated that it would incur $$459,000$ of manufacturing overhead cost during $2016,$ using $51,000$ direct labor hours to produce the desired volume of goods. On January $1,2016,$ beginning balances of Materials Inventory, Work in Process Inventory, and Finished Goods Inventory were $$144,000,$$$-0-,$ and $$261,000,$ respectively.

Required

Prepare general journal entries to record the following for $2016.$

a$.$ Purchased materials on account, $$948,000.$

$\backslash$table$[[$Description$,$Debit,Credit$],[hat(),0,],[hat(),0,0]]$

b$.$ Of the total dollar value of materials used, $$852,000$ represented direct material and $$105,000$ indirect material.

$\backslash$table$[[$Description$,$Debit,Credit$],[$Work in process inventory,$0,0],[,0,0],[*{*}^{},0,0]]$

c$.$ Determined total factory labor, $$567,000(54,000$ hrs$.$ @ $$10\mathrm{.}50/$hr$.).$

d$.$ Of the factory labor, $47,400$ were direct labor hours.

$\backslash$table$[[$Description$,$Debit,Credit,$],[$Work in process inventory,,$0,0],[,$widehat$(-),0,0],[,$widehat$(-),0,0]]$

e$.$ Applied manufacturing overhead based on direct labor hours to work in process.

$\backslash$table$[[$Description$,,$Debit,Credit$],[,,0,0],[,$ddots,$0,0]]$

f$.$ Determined actual manufacturing overhead other than those items already recorded, $$249,000.($Credit Accounts Payable.$)$

$\backslash$table$[[$Description$,$Debit,Credit$],[,0,0],[$Accounts payable,$0,0]]$

g$.$ Ending inventories of work in process and finished goods were $$171,000$ and $$215,400,$ respectively. Determine the cost of finished goods $($credit I

$\backslash$table$[[$Description$,$Debit,Credit,$],[$Work in process inventory,,$0,0],[$Description$,,0,0],[,$Debit,Credit,$],[$Finished goods inventory,$0,0,]]$

h$.$ Transferred the balance in Manufacturing Overhead to Cost of Goods Sold.

$\backslash$table$[[$Description$,,$Debit,Credit$],[,,0,0],[,,0,0]]$

Please answer all parts of the question.