respectively. For Job A, the actual costs incurred in the two departments were as follows: Job A Actual Data Job A incurred 800 machine-hours in Department 100 and 300 manufacturing labor-hours in Department 200. The company uses a budgeted overhead rate for applying overhead to production. The manufacturing overhead rate for Department 100 is $14.375 per machine hour. The manufacturing overhead rate for Department 200 is $7.8125 per labor hour. Required: Prepare the first 5 journal entries to summarize the March transactions for Department 100 only (1 entry each for the following transactions: purchase materials on account, move direct materials into production, issue indirect materials, use direct labor in production, and incur indirect labor)