Kodiak Company uses a job-order costing system. The following data relate to October, the first month of the companys fiscal year.

a.) Purchased $210,000 of raw materials on account on October 3.

B.) Used a total of $178,000 of direct materials in the production of Jobs 225 and 226, recorded on materials requisitions dated October 6.

C.) Incurred $12,000 of indirect materials costs, supported by materials requisitions, on October 7.

D.)Incurred direct labor cost of $90,000, supported by time tickets dated October 10.

E.) Other factory overhead costs incurred during the month of October, $70,000 (credit Accounts Payable).

F.) The company applies manufacturing overhead cost to production on the basis of $8 per machine-hour. A total of 30,000 machine-hours were recorded for October.

G.) Production orders costing $520,000 according to their job cost sheets were completed during October and transferred to Finished Goods.

H.) Production orders that had cost $480,000 to complete according to their job cost sheets were shipped to customers during the month. These goods were sold on account at 25% above cost.

Note: transactions 5, 6, 7, and 8 should all be recorded as of October 31.