Manufacturing cost data for Cul lumber Company, which uses a job order cost system, are presented below. Indicate the missing amount for each letter. Assume that in all cases manufacturing overhead is applied on the basis of direct labor cost and the rate is the same. (Round overhead rate to 2 decimal places, e.g. 15.25 and nal answers to 0 decimal places, as. 5,275.) Case A Case B Work in process 1/1/22 $ (a) $13,020 Direct materials used (b) $69,720 Direct labor 42,000 117,600 Manufacturing overhead applied 35,280 (d) Total manufacturing costs 122,346 (e) Total cost of work in process 169,260 (f) Work in process 12/31/22 (c) 9,912 Cost of goods manufactured 161,532 (8) Question 1 During January, its first month of operations, Blossom Company accumulated the following manufacturing costs: raw materials purchased $4,100 on account, factory labor incurred $6,900, and factory utilities payable $2,200. Prepare separate journal entries for each type of manufacturing cost. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 31 Raw Materials Inventory $4100 Accounts Payable $4100 (To record purchase of raw materials on account) 31 Factory Labor $6900 Factory Wages Payable $8100 (To record factory labor costs) 31 Manufacturing Overhead $2200 Utilities Payable $2200 (To record entry for utilities payable)Question 2 Total factory labor costs related to factory workers for Oriole Company during the month of January are $79,200. Of the total accumulated cost of factory labor, 85% is related to direct labor and 15% is attributable to indirect labor. (a) Prepare the January 31 entry to record the factory labor costs for the month of January. (b) Prepare the January 31 entry to assign factory labor to production. (List ail debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit (a) Jan.31 'FactoryLabor ' $79200 Factory Wages Payable $79200 (b) Jan.31 'WorkinProcesslnventory ' $67320 ' Manufacturing Overhead ' $11880 ' Factory Labor ' $79200 Question 3 Cullumber Corporation incurred the following transactions. 1. Purchased raw materials on account $59,360. 2. Raw Materials of $46,080 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,800 was classified as indirect materials. 3. Factory labor costs incurred were $76,720. 4. Time tickets indicated that $69,120 was direct labor and $7,600 was indirect labor. 5. Manufacturing overhead costs incurred on account were $103,040. 6. Depreciation on the company's office building was $10,320. 7. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 8. Goods costing $112,640 were completed and transferred to finished goods. 9. Finished goods costing $96,000 to manufacture were sold on account for $131,840. Journalize the transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory $59360 Accounts Payable $59360(2) ' Work in Process Inventory $37230 Manufacturing Overhead $8800 Raw Materials Inventory ' $46080 (3) ' Factory Labor ' $76720 Factory Wages Payable $76720