Product Costing Events. Journal Entries?

(1) 11/ 1: Purchase and receive $1,900 of material paid in cash

(2) 11/ 2: Use direct materials to the job ($1,890)

(3) 11/ 5: Apply direct labor to the materials, not yet paid ($390)

(4a) 11/ 7: Recognize depreciation expense for the month ($392)

(4b) 11/ 8: Apply manufacturing overhead to the job ($375)

(5) 11/ 9: Transfer $2,500 completed calculators from WIP to FG Inventory

(6) 11/10: Ship $2,480 completed calculators to customer (disregard J/E for recognizing sales)

(7) 12/31: Close Factory Department Overhead Control using COGS