Labour : Accrued , January 1, 19B 3,000 Paid during January (ignore payroll taxes ) 25,000 Factory overhead costs : Supplies (issued from materials ) 1,500 Indirect labour 3,500 Depreciation 1,000 Other factory overhead costs (all from outside suppliers on account ) 14,500 Work in process: Job1 Job2 Job3 Total Work in process January 1, 19B RS. Rs . 1,000 1,000 Job costs during January, 198: RS . 6,00 Direct materials 4,000 Rs .5,000 15,000 Direct labour 5,000 8,000 7,000 20,000 Applied factory overhead 5,000 8,000 7,000 20,000 Job 1 started in December, 19A, finished during January, and sold to a customer for Rs 21,000 cash Job 2 started in January, not yet finished. Job 3 started in January, finished during January, and now in the finished goods inventory awaiting customer's disposition Finished goods inventory January 1, 19B Required : Journal entries, with detail for the respective job orders and factory overhead subsidiary records , to to record the following transactions for the January : 1. Purchase of materials on account 2. Labour 3. Labour cost distribution 4. Materials issued 5 . Depreciation for the month . 6. Acquisition of other overhead costs on credit Overhead applied to production 8. Jobs completed and transferred to finished goods Sales revenue 10. Cost of goods sold