() Leather used in a shoe factory. Part 111 Record manufacturing costs. The Stimulus Packaging Manufacturing Corporation uses the job order cost system in the manufacturing of its finished product. The costs for the month of April 2016 follow: Raw materials purchased: $100,000 Raw materials used: direct materials, $67,000; indirect materials, $81,000 Factory wages eamed: $97,000 Factory wages allocated: direct labor, $82,000; indirect labor, $15,000 Voucher recorded for manufacturing overhead costs incurred: $32,000 Deprecation on factory building: $15,000 Depreciation on factory equipment $13,000 Manufacturing overhead costs applied to jobs worked on: $84,000 Finished goods transferred to warehouse: $221,500 Finished goods sold and shipped to customers: $192,800 Finished goods sold and billed to customers: $268,200 (selling price) Instructions Prepare the general joumal entries dated April 30, 2016