Part A Crusaders Furniture Ltd uses a job order costing system. The August cost data were as follows: Raw Materials purchased on credit $411,840 Direct Labour costs $426,240 Raw Materials issued to production $383,050 Actual factory overhead costs (includes Depreciation of $31,680) $319,680 Cost of Goods Manufactured $1,097,300 Sales (all credit) $1,209,600 Machine hours for August were 64 800 hours and the business applied factory overhead to production at a rate of $5.75 per machine hour. The beginning raw materials inventory was $46 080. The beginning work in process inventory was $77 760. The beginning and ending finished goods inventory were $115 200 and $149 750 respectively. Required: 1. Prepare journal entries to record the August transactions. 2. Prepare the t-accounts for raw materials and work in process and show the ending balances. Part B Leisure Life manufactures various sporting equipment. During the first year of operations the company worked on four jobs. The predetermined overhead application rate was 150% of direct labour cost. Job 104 included direct materials of $20,000 and total costs were $25,000. Calculate the manufacturing overhead applied to Job 104 to date