Provide Journal Entries of the following:

1. Transferred 680,000 of direct materials to the production area.

2. Total monthly wage for all workers in the factory amounted to 356,000. Of that amount, 243,000 was for direct labor.

3. The factory superintendent's salary amounted to 45,000.

4. Factory utility cost amounted to 158,000 and was accrued. Of that amount, 58,000 was variable, and 100,000 was fixed.

5. Supplies amounting to 59,000 was transferred to production.

6. Paid property tax for the factory amounting to 27,100.

7. Depreciation for factory assets amounted to 40,000 (assume straight line method)

8. Expired prepaid insurance cost was 15,000