The company applies overhead to jobs using a predetermined overhead rate based on machine- hours. At the beginning of the year, the company estimated that it would work 31,000 machine- hours and incur $248,000 in manufacturing overhead cost. The following transactions were recorded for the year: Raw materials were purchased, $411,000. b. Raw materials were requisitioned for use in production, $409,000 ($388,000 direct and $21,000 indirect). c. The following employee costs were incurred: direct labor, $145,000; indirect labor, $61,000; and administrative salaries, $190,000 d. Selling costs, $148,000 e. Factory utility costs, $12,000 f. Depreciation for the year was $121,000 of which $114,000 is related to factory operations $7,000 is related to selling, general, and administrative activities. g Manufacturing overhead was applied to jobs. The actual level of activity for the year was wim over 29,000 machine-hours. nseoloring ajer h. The cost of goods manufactured for the year was $783,000. i. Sales for the year totaled $1,107,000 and the costs on the job cost sheets of the goods that were sold totaled $768,000. j. The balance in the Manufacturing Overhead account was closed out to Cost of Goods Sold. Required: Prepare the appropriate journal entry for each of the items above (a. through j.). You can assume that all transactions with employees, customers, and suppliers were conducted in cash