(Managerial Accounting)

Consider the following transactions for Betty's Benches:

a. Incurred and paid Web site expenses, $ 2,400. b. Incurred manufacturing wages of $12,000, 65% of which was direct labor and 35% of which was indirect labor. c. Purchased raw materials on account, $ 18,000. d. Used in production: direct materials, $ 5 comma 500$5,500; indirect materials, $ $4,500. e. Recorded manufacturing overhead: depreciation on plant, $13,000; plant insurance (previously paid), $2,000; plant property tax, $4,200 (credit Property Tax Payable). f. Allocated manufacturing overhead to jobs, 170% of direct labor costs. g. Completed production on jobs with costs of $34,000. h. Sold inventory on account, $22,000; cost of goods sold, $10,000. i. Adjusted for overallocated or underallocated overhead.

Journalize the transactions.