Sandhill Manufacturing Company uses a job order cost accounting system and keeps perpetual inventory records. June 1 8 15 25 25 25 28 30 Date June 1 8 8 15 25 25 2.5 25 28 Purchased raw materials for $24,000. Raw materials requisitioned by production: 30 Using the grid below, record the following transactions during the month of June. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45)) Direct materials Indirect materials Incurred factory utilities, $2,520 and repairs for factory equipment, $9,600. Incurred $129,600 of factory labor. Time tickets indicated the following: Direct Labor $ Indirect Labor Raw Materials Inventory $9,600 24000 1,200 Applied manufacturing overhead to production based on a predetermined overhead rate of $5 per direct labor hour worked. Goods casting $18.000 were completed in the factory and were transferred to finished goods. Goods costing $15,000 were sold. (9600) (1200) (7,000 hrs x $10 per hr) (3,000 hrs x $6 per hr) a $70,000 18,000 $88,000 Manufacturing Costs Factory Labor Manufacturing Overhead $ 1200 12120 11 Work in Process Inventory $ 9600 Finished Goods Inventory Cost of Goods Sold

15. Incurred tactory ut ilities, $2.520 and nepain for tactary equipment, 59,600 25 incarred 3129,000 of tactorylabor. 25 Time tichets indicated the followin: 28 Coobs costine $1 in 000 were conpleted in the factorv and were transerred to finiched zoods. 20. Cosds comine $15,000 wern wold. 15 Incurred factory utlitiet; $2,520 ard repaics for factory equipenont, 57,800 25. focurred $128,000 ot factorybor. 25 Time telirts indicated the followine 30 Coborcontive 315,000 were vold