The furniture company "ANTIK" uses the method of determining the HPP of orders. on the moon January 2009 got the following orders: - From Jakarta, 200 lecture chairs are priced @ Rp. 60,000 - From Bogor 50 work desks priced @ Rp.70.000

Notes: The orders were coded K-1 and M-3, respectively. K-1 and M-3 orders were completed, but only K-1s were delivered. Transactions that occur to fulfill orders for K-1 and M-3 are as follows:

1 Material usage:

Order	Amount
K-1	Rp 4,000,000
M-3	Rp 1,500,000
	Rp 5,500,000

2 Direct labor costs:

Order	Amount
K-1	Rp 1,600,000
M-3	Rp 500,000
	Rp 2,100,000

3 Factory overhead costs:

Product	BOP-Charged
K-1	50% raw material cost
M-3	80% direct labor cost

From this data, you are asked to make the required journals and job order costs sheet for each order.

Thank you.