More Info Incurred and paid Web site expenses, $2,500. b. a. Incurred manufacturing wages of $18,000, 55% of which was direct labor and 45% of which was indirect labor. c. Purchased raw materials on account, $15,000. d. Used in production: direct materials, S8,500; indirect materials, $2,000 e. Recorded manufacturing overhead: depreciation on plant, $19,000, plant insurance (previously labor. paid), $1,800, plant property tax, $4,400 (credit Property Tax Payable) f. Allocated manufacturing overhead to jobs, 220% of direct labor costs g. Completed production on jobs with costs of $38,000. h. Sold inventory on account, $20,000, cost of goods sold, $16,000. i. Adjusted for overallocated or underallocated overhead Print Done