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

Required:

1.	Prepare journal entries to record the above data.

	General Journal	Debit	Credit
a.	(Click to select)Accounts payableRaw materialsAdvertising expenseMiscellaneous expenseSalaries and wages payableSelling and administrative salariesWork in processManufacturing overhead
	(Click to select)Miscellaneous expenseWork in processSelling and administrative salariesAccounts payableAdvertising expenseManufacturing overheadRaw materialsSalaries and wages payable
b.	(Click to select)Selling and administrative salariesAdvertising expenseAccounts payableSalaries and wages payableRaw materialsManufacturing overheadWork in processMiscellaneous expense
	(Click to select)Manufacturing overheadWork in processSalaries and wages payableRaw materialsMiscellaneous expenseSelling and administrative salariesAdvertising expenseAccounts payable
c.	(Click to select)Accounts payableManufacturing overheadRaw materialsMiscellaneous expenseAdvertising expenseSelling and administrative salariesWork in processSalaries and wages payable
	(Click to select)Service expensesWork in processMiscellaneous expenseSalaries and wages payableManufacturing overheadRaw materialsAdvertising expenseAccounts payable
d.	(Click to select)Manufacturing overheadSalaries and wages payableAccounts payableSelling and administrative salariesAdvertising expenseWork in processMiscellaneous expenseRent expense
	(Click to select)Salaries and wages payableMiscellaneous expenseAccounts payableSelling and administrative salariesAdvertising expenseWork in processRent expenseManufacturing overhead
	(Click to select)Work in processMiscellaneous expenseAccounts payableSalaries and wages payableAdvertising expenseRent expenseManufacturing overheadSelling and administrative salaries
	(Click to select)Miscellaneous expenseManufacturing overheadWork in processRent expenseAdvertising expenseSalaries and wages payableSelling and administrative salariesAccounts payable
e.	(Click to select)Accumulated depreciationSelling and administrative salariesDepreciation expenseAccounts payableAdvertising expenseMiscellaneous expenseManufacturing overheadSalaries and wages payable
	(Click to select)Accumulated depreciationAdvertising expenseManufacturing overheadAccounts payableDepreciation expenseMiscellaneous expenseSelling and administrative salariesSalaries and wages payable
f.	(Click to select)Depreciation expenseSelling and administrative salariesSalaries and wages payableAccounts payableMiscellaneous expenseAdvertising expenseAccumulated depreciationManufacturing overhead
	(Click to select)Advertising expenseDepreciation expenseMiscellaneous expenseAccumulated depreciationSalaries and wages payableSelling and administrative salariesManufacturing overheadAccounts payable
g.	(Click to select)Miscellaneous expenseAccumulated depreciationAccounts payableSelling and administrative salariesManufacturing overheadDepreciation expenseAdvertising expenseRent expense
	(Click to select)Advertising expenseSelling and administrative salariesRent expenseMiscellaneous expenseManufacturing overheadDepreciation expenseAccumulated depreciationAccounts payable
	(Click to select)Manufacturing overheadRent expenseMiscellaneous expenseAccounts payableAdvertising expenseAccumulated depreciationDepreciation expenseSelling and administrative salaries
h.	(Click to select)Advertising expenseAccumulated depreciationManufacturing overheadDepreciation expenseSelling and administrative salariesAccounts payableMiscellaneous expenseRent expense
	(Click to select)Advertising expenseAccumulated depreciationRent expenseManufacturing overheadMiscellaneous expenseAccounts payableDepreciation expenseSelling and administrative salaries
	(Click to select)Rent expenseDepreciation expenseAccumulated depreciationMiscellaneous expenseSelling and administrative salariesAdvertising expenseAccounts payableManufacturing overhead
i.	(Click to select)Accounts payableAdvertising expenseManufacturing overheadWork in processSelling and administrative salariesMiscellaneous expenseRent expenseSalaries and wages payable
	(Click to select)Advertising expenseWork in processAccounts payableSelling and administrative salariesSalaries and wages payableMiscellaneous expenseRent expenseManufacturing overhead
j.	(Click to select)Rent expenseSalaries and wages payableManufacturing overheadFinished goodsAdvertising expenseSelling and administrative salariesMiscellaneous expenseWork in process
	(Click to select)Salaries and wages payableAdvertising expenseMiscellaneous expenseSelling and administrative salariesAccounts payableWork in processRent expenseManufacturing overhead
k.	(Click to select)Accounts payableRaw materialsWork in processSalesCost of goods soldAccounts receivableSelling and administrative salariesFinished goods
	(Click to select)Raw materialsCost of goods soldSelling and administrative salariesAccounts payableFinished goodsAccounts receivableWork in processSales
l	(Click to select)Raw materialsSelling and administrative salariesFinished goodsAccounts receivableSalesSalaries and wages payableAccounts payableWork in process
	(Click to select)Salaries and wages payableAccounts receivableRaw materialsSelling and administrative salariesSalesAccounts payableCost of goods soldWork in process
	(Click to select)Finished goodsRaw materialsSalaries and wages payableSelling and administrative salariesAccounts payableSalesCost of goods soldMiscellaneous expense
	(Click to select)Raw materialsFinished goodsSelling and administrative salariesAccounts payableAccounts receivableSalaries and wages payableMiscellaneous expenseCost of goods sold

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