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Didrid Jone Cal State Fullerto... 5 Calculus IF z (Part 02) Saved Bunnell Corporation is a manufacturer that uses job-order costing. On January 1, the company's inventory balances were as follows: Raw materials Work in process Finished goods $ 84,500 $ 35,000 $ 44,100 The company applies overhead cost to jobs on the basis of direct labor-hours. For the current year, the company's predetermined overhead rate of $12.50 per direct labor-hour was based on a cost formula that estimated $500,000 of total manufacturing overhead for an estimate activity level of 40,000 direct labor-hours. The following transactions were recorded for the year: a. Raw materials were purchased on account, $614,000. b. Raw materials used in production, $567,600. All of of the raw materials were used as direct materials. c. The following costs were accrued for employee services: direct labor, $450,000; indirect labor, $150,000; selling and administrative salaries, $290,000. d. Incurred various selling and administrative expenses (e.g. advertising, sales travel costs, and finished goods warehousing). $375,000. e. Incurred various manufacturing overhead costs (e.g. depreciation, insurance, and utilities). $350,000. f. Manufacturing overhead cost was applied to production. The company actually worked 41,000 direct labor-hours on all jobs during the year. g. Jobs costing $1,461,900 to manufacture according to their job cost sheets were completed during the year. h. Jobs were sold on account to customers during the year for a total of $3,172,500. The jobs cost $1.471,900 to manufacture according to their job cost sheets. Seved 15 Required: 1. What is the journal entry to record raw materials used in production? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 Record the raw materials used in production. Note: Enter debits before credits Transaction 1 General Journal Debit Credit Record entry Clear entry View general Journal Prex 1 2 3 15 of 15 ! Next > 2. What is the ending balance in Raw Materials? Raw Materials Beg. Bal. 0 0 End. Bal. 7. What is the ending balance in Work in Process? Work in Process Beg. Bal. 0 End. Bal. 15 of 15 Prev 7 8 9 12. What is the ending balance in Finished Goods? Finished Goods Beg. Bal. 0 0 End. Bal