"Rhile Industries, Inc., produces colorful and stylish uniforms to order. During Sep$-$ tember $2014,$ Rhile completed the following transactions: Sept. $1$ Purchased direct materials on account, $$59,400.3$ Requested direct materials costing $$26,850$ for production $($all for Job A$).4$ Purchased indirect materials for cash, $$22,830.8$ Issued checks for the following overhead costs: utilities, $$4,310$; manufactur$-$ ing insurance, $$1,925$; and repairs, $$4,640.$ direct materials costing $$29,510($all used on Job A$)$ and indirect materials costing $$6,480$ for production. $15$ Recorded the following gross wages and salaries for employees: direct labor, $$62,900($all for Job A$)$; indirect labor, $$31,610$; manufacturing supervision, $$26,900$; and sales commissions, $$32,980.15$ Applied overhead to production at a rate of $120$ percent of direct labor cost. $22$ Paid the following overhead costs: utilities, $$4,270$; maintenance, $$3,380$; and rent, $$3,250.23$ Recorded the purchase on account and receipt of $$31,940$ of direct materials and $$9,260$ of indirect materials. $27$ Requested $$28,870$ of direct materials $($Job A$,$ $$2,660$; Job B$,$ $$8,400$; Job C$,$ $$17,810)$ and $$7,640$ of indirect materials for production. $30$ Recorded the following gross wages and salaries for employees: direct labor, $$64,220($Job A$,$ $$44,000$; Job B$,$ $$9,000$; Job C$,$ $$11,220)$; indirect labor, $$30,290$; manufacturing supervision, $$28,520$; and sales commissions, $$36,200.30$ Applied overhead to production at a rate of $120$ percent of direct labor cost. $30$ Completed and transferred Job A $(58,840$ units$)$ and Job B $(3,525$ units$)$ to finished goods inventory; total cost was $$322,400.30$ Shipped Job A to the customer; total production cost was $$294,200,$ and sales price was $$418,240.30$ Recorded the following adjusting entries: $$2,680$ for depreciation$$manu$-$ facturing equipment; and $$1,230$ for property taxes, manufacturing, payable at month end. Required $1.$ Record the entries for all Rhile$$s transactions in September using T accounts for the following: Materials Inventory, Work in Process Inventory, Finished Goods Inventory, Overhead, Cash, Accounts Receivable, Accumulated Depreciation$$ Manufacturing Equipment, Accounts Payable, Payroll Payable, Property Taxes Pay$-$ able, Sales, Cost of Goods Sold, and Selling and Administrative Expenses. Prepare job order cost cards for Job A$,$ Job B$,$ and Job C$.$ Determine the partial account balances. Assume no beginning inventory balances. Assume also that when payroll was recorded, entries were made to the Payroll Payable account. $2.$ Compute the amount of underapplied or overapplied overhead for September and transfer it to the Cost of Goods Sold account. $3.$ Accounting Connection $$ Why should the Overhead account$$s underapplied or overapplied overhead be transferred to the Cost of Goods Sold account?"