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Examples of Job order costing (journals) Hogle company applies overhead cost to jobs on basis of machine hours worked. For the current year, the company estimated that it would use 175,000 machine hours and incur $850,000 in manufacturing overhead cost. The following transactions are recorded for the year A. Raw materials were requisitioned for use in production, $580,000 ( 75%direct materials and the rest are indirect materials) B. The following costs were incurred for employee services: direct labour=$385,000;indirect labour $210,000; Admin salaries= $190,000; C. Advertising expense were incurred,$37,000. D. Utility costs (factory] =$53,000 and $20,000 for the other part of the company (non-manufacturing expense) E. Advertising cost incurred = $80,000 F. Depreciation was recorded for the year, $150,000 (70% of this sum is for factory G. Insurance for the year =$30,000 (75% only for factory ]] H. Manufacturing overhead was applied to production using machine hours. Number of actual machine hours worked was 74,000 1. Goods costing $470,000 were sold for $1,800,000 to a shop REQUIRED Journalize the items above (Do not forget to journalize the applied MO]