Ohno Company specializes in manufacturing a unique model of bicycle helmet. The model is well accepted by consumers and the company has enough orders to keep the factory production at 10,000 helmets per month (80% of its full capacity). Ohno's monthly manufacturing cost and other expense data are as follows $11,100 1,810 80,600 910 380 67.900 Rent on factory equipment Insurance on factory building Raw materials (plastics, polystyrene, etc.) Utility costs for factory Supplies for general office Wages for assembly line workers Depreciation on office equipment Miscellaneous materials (glue, thread, etc.) Factory manager's salary Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building 870 1.500 6,600 450 14,100 10,410 1,630 re automatically indented when amount is entered. Debit Credit Date Account Titles and Explanation 32300 Jan. 31 Work in Process Inventory 9600 Raw Materials inventory (To record raw materials used) 12800 31 9900 (To record factory labor used) 31 49530 49530 (To record manufacturing overhead) 31 (To record job completed) Ohno Company specializes in manufacturing a unique model of bicycle helmet. The model is well accepted by consumers and the company has enough orders to keep the factory production at 10,000 helmets per month (80% of its full capacity). Ohno's monthly manufacturing cost and other expense data are as follows $11,100 1,810 80,600 910 380 67.900 Rent on factory equipment Insurance on factory building Raw materials (plastics, polystyrene, etc.) Utility costs for factory Supplies for general office Wages for assembly line workers Depreciation on office equipment Miscellaneous materials (glue, thread, etc.) Factory manager's salary Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building 870 1.500 6,600 450 14,100 10,410 1,630 re automatically indented when amount is entered. Debit Credit Date Account Titles and Explanation 32300 Jan. 31 Work in Process Inventory 9600 Raw Materials inventory (To record raw materials used) 12800 31 9900 (To record factory labor used) 31 49530 49530 (To record manufacturing overhead) 31 (To record job completed)