The industrial company "ZONES S$.$A$."$ manufactures leather belts upon request of its customers. In the last quarter of $2012$ it was fully engaged in the execution of order $135.$ The order was for the construction of $1,000$ zones. According to the technical specifications set by the customer, each belt requires $200$ grams of leather and $50$ grams of metal parts. Additional information shall be given:

At the beginning of the quarter the company had no initial stock of raw materials. Both leather and metal components are considered as raw materials.

The purchase was made on credit of $300$ kg of leather for $4,500$ and $100$ kg of metal parts for $6,000.$

The net $($after deductions$)$ hourly wage of the workers is equal to $8$ and for the completion of the order $135$ spent $2,000$ hours of direct work. Deductions represent $20\%$ and employers' contributions $10\%$ of the nominal hourly wage. The quarter's salaries were paid normally.

They were paid for rents of $3,000$ and for factory premiums of $5,000.$ Rents and insurance premiums are the only fixed costs in the quarter.

The generally Industrial expenses are Attributed with base he height of labour paid and with an imputation rate of $125\%.$

The order was delivered to the customer $55\mathrm{.}000.$

The company settles the allocation difference by apportioning it to the accounts Production in Progress, Finished Goods and Cost of Sales at a ratio of $25\%,25\%$ and $50\%$ respectively.

Provide the calendar entries from the purchase of raw materials up to and including the determination of the gross result of the first quarter of $2012,$ taking into account the settlement of the allocation difference of general industrial expenses.