Quark Spy Equipment manufactures espionage equipment. Quark uses a job-order costing system and applies overhead to jobs on the basis of direct labor-hours. For the current year, Quark estimated that it would work 64,000 direct labor-hours and incur $13,120,000 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 $ 926,100

Direct materials requisitioned into production $ 852,700

Indirect materials requisitioned into production $ 64,700

Direct labor cost (5,200 hours @ $32 per hour) $ 166,400

Indirect labor cost (5,400 hours @ $22 per hour) $ 118,800

Depreciation on the factory building $ 138,600

Depreciation on the factory equipment $ 648,000

Utilities for the factory $ 58,300

Cost of jobs finished $ 1,827,100

Cost of jobs sold $ 1,743,700

Sales (all on account) $ 2,615,900

Required:

Prepare journal entries to record Quark's transactions for the month of January. Do not close out the manufacturing overhead account. (Omit $ sign in your response.)

General Journal

Debit

Credit

a.

b.

c.

d.

e.

f.

g.

h.

i.

j.