Record the proper journal entry for each transaction. a. $190,000 of materials were purchases on account. b. $174,000 of materials were used in production; of this amount, $152,000 was used on specific jobs c. Manufacturing labor and salaries for the month totaled $225,000. A total of $190,000 of manufacturing labor and salaries was traced to specific jobs, while the remainder was indirect labor used in the factory. d. The company recorded $20,000 of depreciation on the plant and the plant equipment. The company also received a plant utility bill for $10,000. e. $81,000 of manufacturing overhead was allocated to specific jobs 2. By the end of January, was manufacturing overhead overallocated or underallocated. By how much