The following transactions occurred in January at Apex Manufacturing, a custom parts supplier. Apex uses job costing:

1. Purchased $54,300 in materials on account.
2. Issued $2,100 in supplies from the materials inventory to the production department.
3. Paid for the materials purchased in transaction (1).
4. Issued $26,100 in direct materials to the production department.
5. Incurred wage costs of $48,000, which were debited to Payroll, a temporary account. Of this amount, $14,100 was withheld for payroll taxes and credited to Payroll Taxes Payable. The remaining $33,900 was paid in cash to the employees. See transactions (6) and (7) for additional information about Payroll.
6. Recognized $27,000 in fringe benefit costs, incurred as a result of the wages paid in (5).
7. Analyzed the Payroll account and determined that 60 percent represented direct labor; 30 percent, indirect manufacturing labor; and 10 percent, administrative and marketing costs.
8. Paid for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant totaling $33,000.
9. Applied overhead on the basis of 160 percent of direct labor costs.
10. Recognized depreciation of $17,850 on manufacturing property, plant, and equipment.

Required:

a. Prepare journal entries to record these transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

b. The following balances appeared in the accounts of Apex Manufacturing:

	Beginning			Ending
Materials Inventory	$	56,475
Work-in-Process Inventory		13,275
Finished Goods Inventory		62,850		$	51,000
Cost of Goods Sold					101,775

Prepare T-accounts to show the flow of costs during the period.