Mooresville Corporation manufactures reproductions of eighteenth$-$century, classical$-$style furniture. It uses a job costing system that applies factory overhead on the basis of direct labor hours. Budgeted factory overhead for the year was $$1,547,100,$ and management budgeted $95,500$ direct labor hours. Mooresville had no Materials, Work$-$in$-$Process, or Finished Goods Inventory at the beginning of August. These transactions were recorded during August:

a$.$ Purchased $6,700$ square feet of oak on account at $$26$ per square foot.

b$.$ Purchased $220$ gallons of glue on account at $$36$ per gallon $($indirect material$).$

c$.$ Requisitioned $4,690$ square feet of oak and $48$ gallons of glue for production.

d$.$ Incurred and paid payroll costs of $$223,600.$ Of this amount, $$63,000$ were indirect labor costs; direct labor personnel earned $$22$ per hour.

e$.$ Paid factory utility bill, $$18,120$ in cash.

f$.$ August's insurance cost for the manufacturing property and equipment was $$4,350.$ The premium had been paid in March.

g$.$ Incurred $$9,605$ depreciation on manufacturing equipment for August.

h$.$ Recorded $$2,825$ depreciation on an administrative asset.

i$.$ Paid advertising expenses in cash, $$6,265.$

j$.$ Incurred and paid other factory overhead costs, $$15,200.$

k$.$ Incurred miscellaneous selling and administrative expenses, $$14,525.$

Applied factory overhead to production on the basis of direct labor hours.

n$.$ Produced completed goods costing $$154,500$ during the month.

n$.$ Sales on account in August were $$145,400.$ The Cost of Goods Sold was $$120,500.$