Southworth Company uses a job-order costing system and applies manufacturing overhead cost to jobs on the basis of the cost of direct materials used in production. Its predetermined overhead rate was based on a cost formula that estimated $246,400 of manufacturing overhead for an estimated allocation base of $154,000 direct material dollars.

The following transactions took place during the year (all purchases and services were acquired on account):

a.	Raw materials purchased, $151,000.
b.	Raw materials requisitioned for use in production (all direct materials), $146,000.
c.	Utility bills incurred in the factory, $20,000.
d.	Costs for salaries and wages were incurred as follows:

Direct labor	$	220,000
Indirect labor	$	87,500
Selling and administrative salaries	$	144,000

e.	Maintenance costs incurred in the factory, $17,000.
f.	Advertising costs incurred, $123,000.
g.	Depreciation recorded for the year, $48,000 (90% relates to factory assets, and the remainder relates to selling and administrative assets).
h.	Rental cost incurred on buildings, $88,000 (80% of the space is occupied by the factory, and 20% is occupied by sales and administration).
i.	Miscellaneous selling and administrative costs incurred, $13,000.
j.	Manufacturing overhead cost was applied to jobs, $ ?
k.	Cost of goods manufactured for the year, $556,000.
l.	Sales for the year (all on account) totaled $1,100,000. These goods cost $500,000 according to their job cost sheets.

The balances in the inventory accounts at the beginning of the year were as follows:

Raw Materials	$	23,000
Work in Process	$	28,000
Finished Goods	$	32,000

Required:

1.	Prepare journal entries to record the above data.

	General Journal	Debit	Credit
a.	Raw materials	151,000
	Accounts payable		151,000
b.	Work in process	146,000
	Raw materials		146,000
c.	Manufacturing overhead	20,000
	Accounts payable		20,000
d.	Selling and administrative	144,000
	Manufacturing overhead	87,500
	Work in process	220,000
	Salaries and wages payable		451,500
e.	Manufacturing overhead	17,000
	Accounts payable		17,000
f.	Manufacturing overhead	123,000
	Accounts payable		123,000
g.	Manufacturing overhead	43,200
	Depreciation expense	800
	Accumulated depreciation		48,000
h.	Manufacturing overhead	70,400
	Rent expense	17,600
	Accounts payable		88,000
i.	Miscellaneous expense	13,000
	Accounts payable		13,000
j.	Work in process	233,600
	Manufacturing overhead		233,600
k.	Finished goods	556,000
	Work in process		556,000
l	Accounts receivable	1,100,000
	Sales		1,100,000
	Cost of goods sold	500,000
	Finished goods		500,000

2.	Post your entries to T-accounts. (Don