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Job Cost Journal Entries Prior to the beginning of 2016, Lowe Company estimated that it would incur $140.800 of manufacturing overhead cost during 2016, using 12,800 direct labor hours to produce the desired volume of goods. On January 1, 2016, beginning balances of Materials Inventory, Work in Process Inventory, and Finished Goods Inventory were $22,400, $-0-, and $34,400, respectively. Required Prepare general journal entries to record the following for 2016. a. Purchased materials on account, $31,200. Debit Credit Description Materials inventory Accounts payable 31,200 31 200 b. Of the total dollar value of materials used, $24.800 represented direct material and $8,800 indirect material. Description Deble Credit Work in process inventory 24.800 0 Manufacturing overhead 8.800 Materials inventory 0 0 33,600 c. Determined total factory labor, $108,000 (12,000 hrs. @ $9/hr.). d. Of the factory labor, 80% was direct and 20% indirect. Description Debit Credit Work in process inventory 86.400 0 Manufacturing overhead 21,600 0 Wages payable 100.000 e. Applied manufacturing overhead based on direct labor hours to work in process. Description Debit Credit Work in process inventory 0 x Manufacturing overhead OX f. Determined actual manufacturing overhead other than those items already recorded, $73,600. (Credit Accounts Payable.) 0 Description Debit Credit Manufacturing overhead . 73,600 Accounts payable 73,600 3. Ending inventories of work in process and finished goods were $25,600 and $45,600, respectively. Determine the cost of finished goods (credit WIP) and the cost of goods sold (credit FG inventory). Make separate entries. Description Debit Credit Finished goods inventory 56,800 x Work in process inventory 56,800 x Description Debit Credit Cost of goods sold OX Finished goods inventory h. Transferred the balance in Manufacturing Overhead to Cost of Goods Sold. Description Manufacturing overhead Cost of goods sold Debit OX Credit OX