Journalize

Incurred and paid Web site expenses, $2,000. Incurred manufacturing wages of $18,000, 65% of which was direct labor and 35% of which was indirect labor. a. b. c. Purchased raw materials on account, $23,000. d. Used in production: direct materials, $8,500; indirect materials, $2,000. e. Recorded manufacturing overhead: depreciation on plant, $15,000; plant insurance (previously f. g. h. i. paid), $1,600; plant property tax, $4,000 (credit Property Tax Payable). Allocated manufacturing overhead to jobs, 170% of direct labor costs. Completed production on jobs with costs of $38,000. Sold inventory on account, $20,000; cost of goods sold, $16,000. Adjusted for overallocated or underallocated overhead