The company in the problem has applied overhead to based on a predetermined estimate rate, and now at the end of the period has the actual costs. The journal entry does not have to be compound (a journal entry with more than two accounts). You may make multiple entries. Please work the problem in electronic spreadsheet and write out by hand.

Information for three different companies follows. Each company applies factory overhead at the rate of 40% of direct labor cost. In each scenario, the following entry was made to record the actual overhead costs: Prepare a compound journal entry for each company to transfer raw materials to production, record direct labor costs on each job, and apply overhead at the predetermined rate. If the scenario involves underapplied or overapplied overhead, prepare an additional journal entry to transfer the amount to Cost of Goods Sold. Company A Raw materials transferred to production totaled $100,000, and direct labor cost was $212,500. Company 8 Raw materials transferred to production totaled $110,000, and direct labor cost was $200,000. Company C Raw materials transferred to production totaled $90,000, and direct labor cost was \$225,000