The following information relates to a manufacturing company that produces special machines made by order.The company has 3 outstanding jobs: Job A320, Job A321, and Job A322.

$180,000 worth of materials (direct and indirect) werepurchased on credit.

Materials costing $135,000 were sent to the manufacturing plant floor. $50,000 were issued to Job A320 and $10,000 to Job A321 and $60,000 to Job A322, $15,000 of indirect materials were issued.

Total payroll for the period was $82,000. Job A320 incurred direct labor costs of $19,000, Job A321 incurred directlabor costs of $3,000, Job A322 incurred direct labor costs of $25,000, Salary for sales & marketing $20,000, Salary for General & Administrative $10,000, and $5,000 of indirectlabor was also incurred.

Manufacturing overhead costs were expected at $65,100.The plant wide cost allocation base for overhead is machine-hours. 2,480 machine-hours were expected for all jobs.

Job A320 used 1000 machine-hours. Job A321 used 200 machine-hours and Job A322 used 1200 machine-hours

The company has4 loftsof the same level, 1 loft used as the Office, 1 loft used as the Store/Showroom and 2 loftsused as Workshop for manufacturing their products. Total depreciation for the 4 loftsis $ 52,000. For the office $13,000, for Showroom also $13,000 and the rest is the depreciation for workshop of $26,000Other selling expenses amounted $ 10,000, other General Administrative is 4,000 and Other manufacturing overhead incurred amounted to $19,100

At the end of the semester, Job A320 was finished and soldfor $114,800, Job A321 was not finished and needed to be processed further.Job A322 was finished and taken out of the Workshop, but are still under inspectionfor final QC before finally stored in theStore/Showroom.

Over/Under allocated overhead are booked to COGSRequired:

1.Record all the transaction in general journal

2.Calculate the production costs each of those jobs