Kurtz Fencing Inc. uses ajob order cost system. The following data summarize the operations related to production for March, the first month of operations:

a. Materials purchased on account, $45,000.

b.Materials requisitionedand factory labor used:

JobMaterials Factory Labor

301--$1,850 $2,500

302 $3,150 $7,220

303 $2,200 $5,350

304 $1,800 $2,400

305 $4,230 $6,225

306 $1,770 $2,900

For general factory use $1,200 $5,000

c. Factory overhead costs incurred on account, $1,800.

d. Depreciation of machinery and equipment, $2,500.

e. The factory overhead rate is $30 per machine hour.

Job Machine hours

301 30

302 60

303 41

304 63

305 70

306 36

Total 300

f. Jobs completed: 301, 302, 303, and 305.

g. Jobs were shipped and customers were billed as follows: Job 301, $8,500; Job 302, $16,150; Job 303, $13,400.

Required:1.Journalize the entries to record the summarized operations. Record each item (itemsa-f) as an individual entry on March 31. Record itemgas 2 entries.