Kirpalani Stores manufactures customized household furnishings. The company uses a perpetual inventory

system and has a highly labour$-$intensive production process, so it assigns manufacturing overhead based

on direct labour cost. Kirpalani expects to incur $$2,205,000$ of manufacturing overhead costs and estimated

direct labour costs of $$3,150,000$ during $2019.$

At the end of December $2018,$ Kirpalani reported work in process inventory $($Job $551)$ of $$93,000$

The following events occurred during January $2019.$

i$)$ Purchased materials on account, $$392,000.$

ii$)$ Incurred manufacturing wages of $$400,000$

iii$)$ Requisitioned direct materials and used direct labour in manufacturing.

Direct Materials Direct Labour

Job $551$

Job $552$

Job $553$

Job $554$

$$70,200$

$97,500$

$105,300$

$117,000$

$$61,200$

$115,600$

$78,200$

$85,000$

iv$)$ Issued indirect materials to production, $$30,000.$

v$)$ Charged indirect manufacturing wages to production, $$60,000.$

vi$)$ Depreciation of production machinery, $$85,000$