The following transactions occurred in January at Apex Manufacturing, a custom parts supplier. Apex uses job costing. 1. Purchased $54,100 in materials on account. 2. Issued $1,900 in supplies from the materials Inventory to the production department. 3. Pald for the materials purchased in transaction (1). 4. Issued $25,900 in dirett materials to the production department. 5. Incurred wage costs of $46,000, which were debited to Payroll, a temporary account. Of this amount, $13.900 was withheld for payroll taxes and credited to Payroll Taxes Payable. The remaining $32,100 was paid in cash to the employees. See transactions (6) and (7) for additional information about Payroll. 6. Recognized $25,000 in fringe benefit costs, incurred as a result of the wages paid in (5). This $25,000 was debited to Payroll and credited to Fringe Benefits Payable. 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 $32,800. 9. Applied overhead on the basis of 175 percent of direct labor costs. 10. Recognized depreciation of $17,650 on manufacturing property, plant, and equipment. Required: a. Prepare journal entries to record these transactions. b. The balances that appeared in the accounts of Apex Manufacturing are shown as follows. Materials Inventory Work-in-Process Inventory Finished Goods Inventory Cost of Goods Sold $56,175 Beginning Ending 12,975 62,650 $ 50,600 100,775 Journal entry worksheet < A B D E LL F G HIJ > Record entry to recognize fringe benefit cost of $25,000. Note: Enter debits before credits. Transaction General Journal Debit Credit 6 Work in process-Overhead Manufacturing overhead control Administrative and marketing costs Payroll View general journal Record entry Clear entry Journal entry worksheet < A B C E LL F G H Record payroll cost of which 60% represents direct labor, 30% indirect manufacturing labor and 10% administrative and marketing costs. Note: Enter debits before credits.. Transaction 7 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < A D E LL F G H Record payment of $32,800 for utilities, maintenance etc. Note: Enter debits before credits.. Transaction 8 General Journal Debit Credit View general journal Clear entry Record entry Journal entry worksheet < A B D E F G H Record application of manufacturing overhead at 175% of direct labor cost. Note: Enter debits before credits. Transaction 9 J > General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < A B D E F G H Record depreciation of $17,650 on manufacturing plant and equipment. Note: Enter debits before credits. Transaction 10 General Journal Debit Credit View general journal Record entry Clear entry