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 $248,000 of manufacturing overhead for an estimated allocation base of $155,000 direct material dollars.

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

a.	Raw materials purchased, $142,000.
b.	Raw materials requisitioned for use in production (all direct materials), $150,000.
c.	Utility bills incurred in the factory, $21,000.
d.	Costs for salaries and wages were incurred as follows:

Direct labor	$	216,000
Indirect labor	$	90,000
Selling and administrative salaries	$	145,000

e.Maintenance costs incurred in the factory, $15,000.f.Advertising costs incurred, $130,000.g.

Depreciation recorded for the year, $50,000 (90% relates to factory assets, and the remainder relates to selling and administrative assets).

h.

Rental cost incurred on buildings, $90,000 (80% of the space is occupied by the factory, and 20% is occupied by sales and administration).

i.Miscellaneous selling and administrative costs incurred, $17,000.j.Manufacturing overhead cost was applied to jobs, $ ? .k.

Cost of goods manufactured for the year, $590,000.

l.

Sales for the year (all on account) totaled $1,000,000. These goods cost $600,000 according to their job cost sheets.

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

Raw materials	$	18,000
Work in process	$	24,000
Finished Goods	$	35,000
Prepare journal entries to record the above data. (Omit the "$" sign in your response.) I only need help with part j. Please.