The following transactions were incurred by Mooney Fabricators duringJanuary, the first month of its fiscal year.

1. Record the proper journal entry for each transaction.

2. By the end ofJanuary, was manufacturing overhead overallocated orunderallocated? By howmuch?

a. $210,000 of materials was purchased on account. Record the entry.

b. $170,000 of materials was used inproduction; of thisamount, $143,000 were used on specific jobs. Record the entry.

c. Manufacturing labor and salaries for the month totaled $215,000. A total of $210,000 of manufacturing labor and salaries was traced to specificjobs, and the remainder was indirect labor used in the factory. Record the entry

d. The company recorded $24,000 of depreciation on the plant and plant equipment. The company also received a plant utility bill for $12,000 which will be paid at a later date. Record the entry.

e. $54,000 of manufacturing overhead was allocated to specific jobs. Record the entry

f. The company received a bill for CAD design services for $1,000. Record the entry.