Journal entries

The following transactions were incurred by Dimasi Industries during January 2013:

1. Issued $800,000 of direct material to production.
2. Paid 40,000 hours of direct labor at $18 per hour.
3. Accrued 15,500 hours of indirect labor cost at $15 per hour.
4. Recorded $102,100 of depreciation on factory assets.
5. Accrued $32,800 of supervisors' salaries.
6. Issued $25,400 of indirect material to production.
7. Completed goods costing $1,749,300 and transferred them to finished goods.

a. Prepare journal entries for these transactions using a single overhead account for both variable and fixed overhead. The Raw Material Inventory account contains only direct material; indirect material costs are recorded in Supplies Inventory.

1 Dr. work in process 800,000

Cr. raw material 800,000

2. Dr. "?" 720,000

Cr. cash 720,000

3. Dr. Manufacturing Overhead Control 232,500

Cr. "?" 232,500

4. Dr. "?" 102,100

Cr. Accumulated Depreciation 102,100

5. Dr. "?" 32,800

Cr. "?" 32,800

6. Dr. "?" 25,400

Cr. Supplies Inventory 25,400

7. Dr. Finished Goods Inventory 1,749,300

Cr. Work in Process Inventory 1,749,300

b. If Work in Process Inventory had a beginning balance of $18,900 and an ending balance of $59,600, what amount of manufacturing overhead was included in Work in Process Inventory during January 2013?

" i got $1,460,400 see if that was right"

need the answer to the ones with "?" and part b