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Froya Fabrikker A/S of Bergen, Norway, is a small company that manufactures specialty heavy equipment for use in North Sea oil fields. The company uses a job-order costing system that applies manufacturing overhead cost to jobs on the basis of direct labor- hours. Its predetermined overhead rate was based on a cost formula that estimated $370,500 of manufacturing overhead for an estimated allocation base of 950 direct labor-hours. The following transactions took place during the year. a. Raw materials purchased on account. $270,000. b. Raw materials used in production (all direct materials) $255,000. c. Utility bills incurred on account, $13,000 (90% related to factory operations, and the remainder related to selling and administrative activities) d. Accrued salary and wage costs: Direct labor (1,030 hours) Indirect labor Selling and administrative salaries $ 300,000 $ 104,000 $ 180,000 e. Maintenance costs incurred on account in the factory, $68,000 f. Advertising costs incurred on account, $150,000 9. Depreciation was recorded for the year, $86,000 (75% related to factory equipment, and the remainder related to selling and administrative equipment). h. Rental cost incurred on account. $111,000 (80% related to factory facilities, and the remainder related to selling and administrative facilities). 1. Manufacturing overhead cost was applied to jobs, $ ? 1. Cost of goods manufactured for the year. $910,000 k. Sales for the year (all on account) totaled $1,900,000. These goods cost $940,000 according to their job cost sheets. The balances in the inventory accounts at the beginning of the year were: Raw Materials Work in Process Finished Goods $ 44,000 $ 35,000 574,000 8 2 12 The raw materials were purchased for use in production, $270,000 on account. Note: Enter debits before credits Debit Credit Transaction General Journal Next