required: journal entries to record the above transaction

p2-8 Uniformata Company received an order to make school uniforms and uses the job order costing system The following transaction occurred during 2014 relating to Job U-101 1. Purchased raw materials at a cost of P2,000,000 2. Direct materials used for P1,400,000 3. Raw materials were used as indirect materials, P200,000 4. Direct labor hours consumed for P1,500,000 on the job, which was fully paid 5. Indirect labor hours used costing P500,000 6. Other indirect costs accrued were P1,250,000 Manufacturing overhead equal to 100% of direct labor was charged. 8. The cost of U-101 of P4,400,000 (direct materials of P1,400,000+ direct labor cost of P1,500,000 + applied overhead of P1,500,000) was transferred to finished goods on completion. 9. Revenue is recorded at P5, 720,000 (P4 ,400,000 130%) 10. Actual manufacturing overheads were P1,950,000 (indirect materials costing P200,000+ indirect labor costing P500,000 and other overheads of P1,250,000). Applied manufacturing overheads were P1,500,000. The manufacturing overheads worth P450,000 were under-applied and are taken to the cost of goods sold or income statement. Required: Journal entries to record the above transactions