1. Purchased $101,100 of raw materials on credit.
2. Materials requisitions show the following materials used for the month.

Job 201	$ 49,300
Job 202	24,700
Total direct materials	74,000
Indirect materials	9,720
Total materials used	$ 83,720

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

Job 201	$ 40,300
Job 202	13,700
Total direct labor	54,000
Indirect labor	25,300
Total labor used	$ 79,300

1. Applied overhead to Job 201 and to Job 202 using a predetermined overhead rate is 80% of direct materials cost.
2. Transferred Job 201 to Finished Goods Inventory.
3. (1) Sold Job 201 for $167,060 on credit. (2) Record cost of goods sold for Job 201.
4. Incurred the following actual other overhead costs for the month.

Depreciation of factory equipment	$ 33,100
Rent on factory building (payable)	610
Factory utilities (payable)	910
Expired factory insurance	4,100
Total other factory overhead costs	$ 38,720

Prepare journal entries to record the transactions reflected in items a through g.

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