Remote Education Technology, Incorporated started and finished job number B$67$ during June. The job required $$47,200$ of direct material and $400$ hours of direct labor at $$23$ per hour. The predetermined overhead rate is $$5$ per direct$-$labor hour.

Required:

Prepare journal entries to record the incurrence of production costs and the completion of job number B$67.$

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

$1$

$2$

Record the cost of the raw materials, direct$-$labor and manufacturing overhead costs applied to Job B$67.$

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[1,$Work$-$in$-$process inventory,,$],[,$Raw$-$material inventory,,$],[,$Wages payable,,$],[,$Manufacturing overhead,,$],[,,,]]$

$1$

$2$

Record transfer of job costs from work in process to finished goods inventory.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[2,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$