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Problem 9.3: Job Order Costing The April 2013 transactions of Jackson Production Led, which uses a job order costing system, are shown below. (Ignore GST) 1. Raw materials purchased, $342,000 2. Raw materials issued to production, $320,000 direct material and $42,000 indirect 3. Factory payroll included $498,000 of direct labour and $96,000 of indirect labour 4. Other overhead costs incurred: Rates 52,000 Supplies 40,500 Insurance 48,000 Gas 76,800 5. Depreciation of manufacturing equipment, $57,000 6. Factory overhead is applied at 80% of direct labour cost 7. Jobs completed and transferred to finished goods at cost, $1,170,000 8. Jobs with a cost of $1,100,000 were sold for $1,375,000 cash 9. Beginning inventories were: Raw materials 43,500 Work in process 122,000 Finished goods 105,000 Required: A. Prepare the general journal entries to record the transactions B. Calculate the ending balances in work in process, raw materials and finished goods C. Was overhead under-applied or over-applied in Ap at amount