The following information relates to the manufacturingoperations of O'Shaunessy mfg Co. during the month of March. Thecompany uses job odrering cost.

Prepare a general journal entries to summarize:

e. Actual overhead costs for the month amount to $34,900( forsimplicity, you may credit Accounts Payable)

f. Overhead is applied to jobs at a rate of $18 perdirect labor hour