Pedriani Company uses a job order cost system and applies overhead on the basis of direct labor hours. On Jan01, 2017, Job No. 25 was the only job in process. Costs incurred prior to Jan01 on this job were as follows: direct materials $10,000; direct labor $6,000; and manufacturing overhead $9,000. Job No. 23 had been completed at a cost of $42,000 and was part of finished goods inventory. There was a $5,000 balance in the Raw Materials Inventory account.

During the month of January, the company began production on Jobs 26 and 27, and completed Jobs 25 and 26. Jobs 23 and 25 were sold on account during the month for $63,000 and $74,000, respectively. These additional events occurred during the month.

1. Purchased additional raw materials of $45,000 on account.

2. Incurred factory labor costs of $33,500. Of this amount, $7,500 related to employer payroll taxes.

3. Incurred manufacturing overhead costs: indirect materials $10,000; indirect labor $9,500; deprec. expense on equipment $12,000; and various other manufacturing overhead costs on account $11,000.

4. Assigned direct materials and direct labor to jobs as follows.

Job No.	Direct Materials	Direct Labor
25	$ 5,000	$ 3,000
26	17,000	12,000
27	13,000	9,000

5. Company uses direct labor hours as the activity base to assign overhead. Direct labor hours incurred on each job were: Job #25, 200; Job #26, 800; and Job #27, 600.

(c)	Raw materials inventory
	Accounts payable
Labor	Factory labor
	Factory wages payable
	Employer payroll taxes payable
Mfg Overhead	Manufacturing overhead
	Accounts payable
	Accumulated depreciation - equipment
	Raw materials inventory
	Factory labor

(d)	Work in process inventory
	Raw materials inventory
	Work in process inventory
	Factory labor
	Work in process inventory
	Manufacturing overhead

(e) Total the job cost sheets for any job(s) completed during the month.

Prepare the entry (or entries) to record the completion of any job(s) during JAN.

(e)

(f) Prepare journal entry (or entries) to record the sale of any job(s) during JAN.

(f)	Accounts receivable
	Sales Revenue
	Cost of goods sold
	Finished goods inventory