JOURNAL ENTRIES IN A JOB ORDER COST ACCOUNTING SYSTEM 25 PoiNTS Record the following entries for Jen Manufacturing. 1. Purchased materials costing $20,000 on ac- count. 2. Materials costing $13,000 were requisitioned for use in making specific customer jobs. An addi- tional $1,000 in materials was requisitioned for general factory use. 3. $7,800 was paid to direct laborers. An additional $9,500 was paid to factory employees who do not work directly on Jen's products. 4. Factory overheadtotaling $5,000 were 5. $3,700 in depreciation was recorded on factory 6. Overhead was applied to production using a paid in cash. machines. predetermined rate of $24.50 per direct labor hour. Jen used 780 direct labor hours during the period. 7. Jobs costing $38,000 were completed. 8. Jobs costing $32,000 were sold to credit cus- tomers for $55,000. 9. Close out the two overhead accounts or one if you used only one and transfer the difference to cost of goods sold