P39, 2-1A: B ting Company uses a job-order costing system and incurred the following manufacturers during April: a. Purchased materiais on credit, $62,000. b. Issued materials to production as follows: direct materials, $54,000; indirect materials, $9,100. c. Incurred factory wages, $57,000. d. Allocated factory labor to production as follows: direct labor, $45,000; indirect labor, $12,000. e. Incurred factory overhead costs on account, $3,600. f. Recognized other factory overhead costs as follows: depreciation of factory equipment, $8,000; depreciation of building, $6,000; expired insurance, $720; accrued property taxes, $940. g. Applied factory overhead to production, $42,000. h. Completed jobs costing $198,200. i. Sold finished goods costing $174,000 to various customers; billed customers for $225,000 (make two entries) Required: Record these summary transactions in general journal form. General Journal Account Title Date P.R. Debit Credit