The following data (in thousands) pertain to 2017:

A partial listing of costs incurred during December at Rooks Corporation appears below:

Factory supplies $7,000

Administrative wages and salaries $92,000

Direct materials $176,000

Sales staff salaries $32,000

Factory depreciation $52,000

Corporate headquarters building rent $47,000

indirect labor $23,000

Marketing $136,000

Direct Labor $82,000

Instructions: Prepare journal entries to summarize the 2017 transactions. As your final entry, dispose of the year-end under-or overallocated manufacturing overhead as a write-off to Cost of Goods Sold