Kenkel Ltd. uses back flush costing to account for its manufacturing costs. The trigger points are the purchase of materials, the completion of goods, and the sale of goods. Prepare journal entries to account for the following:

a. purchase raw materials on account $80,000

b. requistioned raw materials, to production $80,000

c. distributed direct labor costs, $10,000

d. factory overhead costs incurred $60,000 (use various credits for the account in the cred part of the entry)

e. completed all of the production started.

f. sold the completed production for $225,000 on account.

HINT: use a single account for raw materials and work in progress.