Newton Corporation uses a job order costing system and allocates manufacturing overhead at a rate of $25 per machine hour. During the period, the company used 600 machine hours and actually incurred manufacturing overhead costs of $14,500.

a.	Prepare the journal entry to record total manufacturing overhead allocated to jobs during the period. (Omit the "$" sign in your response.)

General Journal	Debit	Credit
choose one: depreciation expense, accounts rcvbl, manufacturing overhead, works in progress inventory, costs of good sold, salaries payable, cash, accts payable, rent expense, various accounts, salaries payable
choose one: same as above

b.	Prepare the journal entry to record actual overhead costs incurred during the period. (Omit the "$" sign in your response.)

General Journal	Debit	Credit
choose one: same as above
choose one: same as above

c.	Prepare the journal entry to close the Manufacturing Overhead account directly to Cost of Goods Sold at the end of the period. (Omit the "$" sign in your response.)

General Journal	Debit	Credit
choose one: same as above
choose one: same as above