The following transactions occurred in January at Apex Manufacturing, a custom parts supplier. Apex uses job costing. 1. Purchased $75,180 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 $35,700 in direct materials to the production department. 5. Incurred wage costs of $58,800, which were debited to Payroll, a temporary account. Of this amount, $18,900 was withheld for payroll taxes and credited to Payroll Taxes Payable. The remaining $39,900 was paid in cash to the employees. See transactions (6) and (7) for additional information about Payroll. 6. Recognized $29,400 in fringe benefit costs, incurred as a result of the wages paid in (5). This $29,400 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 $45,360. 9. Applied overhead on the basis of 175 percent of direct labor costs. 10. Recognized depreciation of $24,150 on manufacturing property, plant, and equipment. View transaction list Journal entry worksheet < A B D E F G H I > Record payroll cost of which 60% represents direct labor, 30% indirect manufacturing labor and 10% administrative and marketing costs. Work in process-direct labor Manufacturing overhead Control Administrative and marketing costs Payroll 35,280 17,640 x 5,880 58,800