Quark Spy Equipment manufactures espionage equipment. Quark uses a job-order costing system and apples overhead to jobs on the basis of direct labor-hours. For the current year, Quark estimated t at it would work 95,000 direct labor-hours and incur $12.635,000 of manufacturing overhead cost. The following summarized information relates to January of the current year. The raw materials purchased include both direct and indirect materials. Raw materials purchased on account S 892.000 Direct materials requisitioned into production$ 820,900 Indirect materials requisitioned into production 81.900 Direct labor cost (5,000 hours 333 per hour) $ 165,000 Indirect labor cost (5,300 hours@ $22 per hour) $ 116,800 S 138.100 S 636,300 3 56.000 $ 1,782.900 $ 1.701.300 $ 2.552.000 Depreciation on the factory building Depreciation on the factory equipment Utilities for the factory Cost of jobs finished Cost of jobs sold Sales (all on account Required: Prepare joumal entries to record Quark's transactions for the month of January. Do not close out the manufacturing overhead account (Omit S sign in your response.) General Journal Debit Credit 3 Raw materials $892,000 Accounts payable Wark in srocess $892.000 b $820,000 Raw materials 5320,000 Manufacturing overhead 1.900 Raw marerial $1.900 dWork in process 5185.000 Salaries and wages paysble 3185,000 .es and Manufacturing overhaad $115.600 511850 582 320 3130 100 3332 300 Required: Prepare journal entries to record Quarks transactions for the month of January. Do not close out the manufacturing overhead account (Omit $ sign in your response.) Debit $892,000 General Journal a. Raw materials $892,000 Accounts payable b. Work in process $820,000 Raw materials $820,000 Manufacturing overhead $81,900 c. Raw materials $81.000 d. Work in process $185,000 Salaries and wages payable $185,000 Salaries and wages payable $116.800 Manufacturing overhead 3116,800 Manufacturing overhead Click to select) g Manufacturing overhead 5829.300 Accumulated depreciation, building Accumulared degrsciation, equipment Ublites payable for cash) $136.100 5835 300 558.800 Finished goods $1.782.000 Wark in process $1.782 900 Cost of goods sold Finishes gooos $1.701 300 $1.701:300 $2 652 000 $2 532 000 Type here to search