Pental Manufacturing Company incurred the following transactions during the year: a. Purchased raw materials on account, $56,000. b. Requisitioned raw materials of $34.200 to the factory, which included $9.400 of indirect materials. C. Accrued factory labor costs of $83.600. which included $18.100 of Indirect labor. The workers have not yet been paid. d. Incurred actual manufacturing overhead costs on account) of $112.000. e. Recorded depreciation for office equipment of $12.500. f Manufacturing overhead was applied at the rate of 150% of direct labor cost. 9. Completed jobs costing $135.000. h Soldjobs costing $92000 for $115.000 on account Required: 1. Journalize transactions a-h. 2 Compute the over- or underapplied overhead. 3. Prepare the journal entry to transfer the over- or underapplied balance to Cost of Goods Sold. 4. Compute adjusted cost of goods sold