Raw moterials purchased on account. $ $316\mathrm{.}000$ b$.$ Raw materials used in production, $ $251,000(80\%$s direct materials and $20\%$ indirect materials$)$ c$.$ Labor cost accrued in the factory, $ $156,000($one$-$third direct labor and twothirds indirect labor$).$ d$.$ Depreciation recorded on factory equipment, $ $62,400,$ e$.$ Other manufacturing overhead costs incurred on account. $ $84,100.$ f$.$ Manufacturing overhead cost was applied to production on the basis of $40,840$ machine$-$hours actually worked during the month. $9.$ The completed job for $12,400$ custom$-$made machined parts was moved into the finished goods warehouse on January $31$ to await delivery to the customer. $($in computing the dollar amount for this entry, remember that the cost of a completed job consists of direct materials, direct labor, and applied overhead.$)$ Required: $1.$ Prepare journal entries to record items $($a$)$ through $($f$)$ above $[$ignore item $($g$)$ for the moment$].2.$ Prepare T$-$accounts for Manufacturing Overhead and Work in Process. Post the relevant items from your journal entries to these T$-$accounts. $3.$ Prepare a journal entry for item $($g$)$ above. $4.$ If $10,000$ of the custom$-$made machined parts are shipped to the customer in February, how much of this job's cost will be included in cost of goods sold for February? Complete the question by entering your answers in the tabs below. Prepare journal entries to record items $($a$)$ through $($f$)$ above $[$ignore item $($ g $)$ for the mor transaction$/$event$,$ select $"$No journal entry required" in the first account field. Do not rou Journal entry worksheet