The Milan Company uses a job order costing system. The following activities took

place during the month of May:

a. Raw materials purchased, $65,000.

b. Raw materials (all direct) used in production, $45,000.

c. Salaries and wages cost incurred:

Direct labour cost, $35,000.

Indirect labour cost, $45,000.

Sales salaries $30,000.

d. Factory utility costs incurred, $13,000.

e. Depreciation on factory equipment, $45,000.

f. Advertising expense incurred, $85,000.

g. Manufacturing overhead is applied at the predetermined rate of 150% of direct labour cost.

h. Cost of Goods Manufactured for the month, $178,000.

i. Cost of Goods Sold for the month, $155,000.

Required:

Prepare journal entries to record the information given above. Key your entries by the letters (a) through (i).