• Purchased $40,400 of raw materials on credit.

• Issued $39,300 of raw materials into production.

• Paid $28,600 cash in production labor costs.

• Incurred $31,500 of actual overhead costs, paid in cash.

• Applied $25,900 of overhead cost.

• Completed 6,740 units with a cost of $13.70 per unit.

• Sold on account 6,100 units at $18.00 per unit. The cost of the units sold was ____________.

• Disposed of any over- or under-applied overhead cost.

Prepare the journal entries to record each of the above transactions