PT. Eva uses job order costing in production. Direct materials and auxiliary materials are combined in one raw materials inventory account. Direct labor wages are IDR 5,000/hour and overhead is charged on the basis of direct labor hours at a rate of IDR 3,500/hour. Prepare the journal entries for all of these transactions.

a. Purchased raw material inventory of . IDR 2,500,000,-.

b. Start processing order No. 101 by entering direct raw materials worth IDR. 550,000, - and auxiliary raw materials amounting to IDR. 75,000, -.

c. Start processing order No. 102 by entering direct raw materials worth IDR.475,000,- and auxiliary raw materials amounting to IDR.50,000,-.

d. Order No. 101 has consumed 75 hours of direct labor (as the basis for paying wages and charging overhead)

e. Order No. 102 consumes 50 direct labor hours.

f. After the end of the period it is known that the actual FOH consists of plant depreciation of 200,000, factory insurance of 100,000, and building taxes of 75,000.

g. At the end of the month, order No. 101 is completed and moved to finished goods inventory

h. Order No. 101 was handed over to the customer at a selling price of 200% of the cost.

i. Closing the difference between applied FOH and actual FOH