Problem 6 A company uses a job-order costing system. The following data relate to the just completed month's operations.

Beginning balance in Work in Process	$13,000
Raw materials purchased with cash	$52,000
Direct materials requisitioned for use in production	$25,000
Indirect materials requisitioned for use in production	$19,000
Direct labor wages incurred and paid in cash	$28,000
Indirect labor wages incurred and paid in cash	$10,000
Other manufacturing overhead costs incurred and paid in cash	$7,000
Manufacturing overhead costs applied to jobs	$31,000
Cost of jobs completed and transferred from Work in Process to Finished Goods	$20,000

Post the above transactions to the T-accounts below.

	Cash			Accounts Payable			Sales
BEG	200,000
	Accounts Receivable			Salaries & Wages Payable			Cost of Goods Sold
	Raw Materials			Property Taxes Payable			Depreciation Expense
	Work in Process			Notes Payable			Salaries Expense
BEG	13,000				13,000	BEG
	Finished Goods						Utilities Expense
	Accumulated Depreciation						Sales Commission Expense
	Manufacturing Overhead						Advertising Expense
							Contributed Capital
								200,000	BEG