Johnson's manufactures widgets. One of their clients requested some special custom widgets, which was labeled as Job ID #116 and requires 8,000 direct labor hours.

The following transactions were recorded for the year:

- Purchased $150,000 of raw materials using cash. - Raw materials including direct materials $220,000 and indirect materials $68,000 were put into production. - The company incurred $250,000 for direct labor and $125,000 for indirect labor. - During the period, the company has also incurred the following factory costs: $70,000 for utilities and $25,000 for supplies. - The company recognized $25,000 in depreciation of factory equipment. - $805,000 of the job was completed by the end of the period. - The company allocated overhead cost to the job on the basis of direct labor hours worked. For the current year, the company estimated that it would require 12,500 direct labor hours and incur $250,000 of manufacturing overhead. - The widgets were sold on account for $1,650,000. The cost to manufacture these products was $1,350,000.

Do not enter dollar signs or commas in the input boxes. Round the predetermined overhead to 2 decimal places. Round all other answers to the nearest whole number.

Job #112 costing card:

Mat: $Answer Lab: $Answer MOH: $Answer Total: $Answer

b) Complete the following manufacturing journal entries representing job order costing.

Date	Account Title and Explanation	Debit	Credit
1	Raw Materials	Answer
	Cash		Answer
	To record purchase of raw materials with cash
2	WIP	Answer
	Manufacturing Overhead	Answer
	Raw Materials		Answer
	Enter direct and indirect materials into production
3	WIP	Answer
	Manufacturing Overhead	Answer
	Wages Payable		Answer
	To apply direct and indirect labor
4	Manufacturing Overhead	Answer
	Accounts Payable		Answer
	To record factory costs for utilities and supplies
5	Manufacturing Overhead	Answer
	Accumulated Depreciation		Answer
	To record depreciation on factory equipment
6	WIP	Answer
	Manufacturing Overhead		Answer
	To record allocated manufacturing overhead
7	Finished Goods Inventory	Answer
	WIP		Answer
	To transfer WIP to finished goods inventory
8	Accounts Receivbale	Answer
	Sales Revenue		Answer
	To record sales revenue
9	Cost of Goods Sold	Answer
	Finished Goods Inventory		Answer
	To record cost of goods sold