Production Company produces gadgets for the coveted small appliance market. The following data reflect activity for the year 2017:

Costs incurred: Purchases of direct materials (net) on credit $126,000; Direct manufacturing labor cost $86,000; Indirect labor $54,100; Depreciation, factory equipment $39,000; Depreciation, office equipment $8,500; Maintenance, factory equipment $24,000; Miscellaneous, factory overhead $9,300; Rent, factory building $74,000; Advertising expense $97,000; Sales commissions $35,000; Inventories: Direct materials Jan 1, 2017 $9,700 Dec 31, 2017 $17,000; Work in process Jan 1, 2017 $6,700 Dec 31,2017 $27,000; Finished goods Jan 1, 2017 $67,000 Dec 31, 2017 $28,000. Production Co. uses a normal-costing system and allocates overhead to work in process at a rate of $2.80 per direct manufacturing labor dollar. Indirect materials are insignificant so there is no inventory account for indirect materials. Complete the following:

5. b) Select the appropriate source documents and subledgers for the manufacturing overhead allocated transactions.. Choose from the following and select all that apply. *My choices for the Source Documents are : job cost record, labor-time record, sales invoices, sales proposal, specific authorization, vendor invoices, and W-2 forms. *My choices for Subsidiary ledgers are: accounts receivable, accounts payable, direct materials, fixed assets, manufacturing overhead, and work in process inventory records by job.