1. Purchased $100,600 of raw materials on credit.
2. Materials requisitions show the following materials used for the month.

Job 201	$ 48,800
Job 202	24,200
Total direct materials	73,000
Indirect materials	9,220
Total materials used	$ 82,220

3. Time tickets show the following labor used for the month.

Job 201	$ 39,800
Job 202	13,200
Total direct labor	53,000
Indirect labor	24,800
Total labor used	$ 77,800

4. Applied overhead to Job 201 and to Job 202 using a predetermined overhead rate is 80% of direct materials cost.
5. Transferred Job 201 to Finished Goods Inventory.
6. (1) Sold Job 201 for $165,560 on credit. (2) Record cost of goods sold for Job 201.
7. Incurred the following actual other overhead costs for the month.

Depreciation of factory equipment	$ 32,600
Rent on factory building (payable)	560
Factory utilities (payable)	860
Expired factory insurance	3,600
Total other factory overhead costs	$ 37,620

Post entries for transactions a through g to the T-accounts. Each of T-accounts started the month with a zero balance.

Raw Materials Inventory					Work in Process Inventory
Beginning Balance	0				Beginning Balance	0
Ending balance
					Ending balance
Factory Overhead					Finished Goods Inventory
Beginning Balance	0				Beginning Balance	0
					Ending balance
Ending balance
Cost of Goods Sold
Beginning Balance	0
Ending balance