The Ngoma Uniform Limited, NUL,. situated in Katima Mulilo, Zambezi region uses job order costing system. NUL manufactures all types of apparels that includes overalls and safety clothing. Overalls are plain while safety clothing are overalls that have been strengthen to withstand the harsh manufacturing conditions. NUL uses machine hours to apply overhead cost to jobs. At the beginning of $(1$ April,$2023)$ the company estimated that $150000$ machine hours would be worked and N$$900000$ overhead cost would be incurred during the year ending $31$ March, $2024.$ The balances of raw materials, work in process $($WIP$),$ and finished goods at the beginning of

$2023/24$ were as follows:

Raw materials $40000$

Work in progress $30000$

Finished goods $60000$

NUL recorded the following transactions during $2023/24$:

i$)$ Raw materials purchased on account, N$$820000.$ While raw materials were requisitioned for use in production amounted to N$$760000($N$$720000$ direct materials and N$$40000$ indirect materials$).$

ii$)$ Labour costs were as follows; Direct labour, N$$150000$; indirect labour, N$$220000$;

sales commission N$$180000$; and administrative salaries, N$$400000.$

iii$)$ Sales travel costs of N$$34000$ and advertising expenses amounting to N$$360000$ were incurred on account.

iv$)$ Manufacturing overheads, already recorded were as follows; Utility costs incurred in the factory was N$$86000$; Depreciation for the year amounts to N$$700000($N$$560000$ relates to factory and N$$140000$ relates to administrative activities$)$; Prepaid insurance expense during the year totaled N$$20000($N$$14000$ relates to factory operations and N$$6000$ relates to administrative activities$).$

v$)$ NUL worked $160000$ machine hours. Manufacturing overhead was applied to production.

vi$)$ Goods completed during the year amounted to N$$1800000.$

vii$)$ Total goods sold costing N$$1740000$ were sold to customers for N$$3000000$ on credit.

viii$)$ Over or under recovery is charged to cost of goods sold.

REQUIRED:

$1.$Journal entries to record the above information.

$2.$Prepare manufacturing overhead control account