Job cost sheets for incomplete jobs in Work in Process on February $1$ showed the following:

Job #$36$ Job #$37$

Direct materials $ $480$ $ $390$

Direct labor $560340$

Manufacturing overhead $840510$

Total $$1,880$ $$1,240$

There was one completed job in Finished Goods on Feb. $1,$ Job #$35$ for $$5,430.$

Prepare the journal entries for the following transactions: $($Hint: Use job cost sheets to track

costs of jobs.$)$

a$.$ During the month, $$3,300$ of raw materials were purchased on account.

b$.$ Job #$38$ was started during the month. Materials requisitions showed the following

direct and indirect materials used in production during the month:

Job Numbers General

#$36$ #$37$ #$38$ Use Total

Materials $$730$ $$890$ $$560$ $$600$ $$2,780$

c$.$ Labor time tickets showed the following direct and indirect labor costs incurred during

the month:

Job Numbers General

#$36$ #$37$ #$38$ Use Total

Labor $$920$ $$1,160$ $$780$ $$840$ $$3,700$

d$.$ Bills were received for other costs incurred: $$1,600$ utilities $(75\%$ factory, $25\%$ sales$)$ and

$$900$ depreciation on factory equipment.

e$.$ Manufacturing overhead is allocated to production at a predetermined OH rate of $150\%$

of direct labor costs.

f$.$ Job #$36$ and #$37$ were completed and transferred out of production during the month.

$($Hint: Use job cost sheets to calculate the total cost of the jobs. Remember to include

BWIP and MOH allocated.$)$

g$.$ Jobs #$35$ and #$36$ were sold on account for $$19,000.($Hint: Prepare two journal entries,

one for the sales revenue and one for the cost of goods sold.$)$

h$.$ Calculate the amount of under$-$ or over$-$allocated manufacturing overhead and prepare

the journal entry to dispose of it directly to Cost of Goods Sold.

i$.$ What is the ending balance in Work in Process at the end of the month? $($Hint: There are

two ways you could find this. One way is to post all the transactions to a WIP t$-$acc