• Recording and posting manufacturing costs. A.B.C furniture Inc manufactures bookshelves. The total manufacturing cost for September is as follows. - Raw marital purchased $92,430.00 - Raw material used – direct materials $82,475.00 indirect materials, $16,175.00 - Factory wage earned $106,620.00 - Factory wage allocated direct labor-$84,060, indirect labor $22,560 - Other overhead cost incurred $30,563 (credit the total to voucher payable) - Estimated manufacturing overhead cost applied to jobs worked on $67,248 - Finished goods transferred to ware house $229,348 - Finished goods sold and shipped to customer $231,898 - Finished goods sold and billed to customer $336,252 - Instruction - A. Prepare a journal entry - B. Assuming beginning balance of - Row material-----$64820 dr - Work in process-----$48,370 dr - Finished goods-------$32,090 dr Calculate the cost of goods manufactured