The Polaris Company uses a job-order costing system. The following transactions occurred in October: a. Raw materials purchased on account, $210,000. b. Raw materials used in production, $189,000 ( $151,200 direct materials and $37,800 indirect materials). c. Accrued direct labor cost of $48,000 and indirect labor cost of $21,000. d. Depreciation recorded on factory equipment, $105,000. e. Other manufacturing overhead costs accrued during October, $131,000. f. The company applies manufacturing overhead cost to production using a predetermined rate of $9 per machine-hour. A total of 76,500 machine-hours were used in October. g. Jobs costing $511,000 according to their job cost sheets were completed during October and transferred to Finished Goods. h. Jobs that had cost $449,000 to complete according to their job cost sheets were shipped to customers during the month. These jobs were sold on account at 36% above cost. Record the raw materials issued to production, $189,000 (\$151,200 direct materials and $37,800 indirect materials). Note: Enter debits before credits. Record the entry for accrued direct labor cost incurred, $48,000; indirect labor cost incurred, $21,000. Note: Enter debits before credits. Juuridi entry worksitel 1 2 6 Depreciation recorded on factory equipment, $105,000. Note: Enter debits before credits. Other manufacturing overhead costs accrued during October, $131,000. Note: Enter debits before credits. The company applies manufacturing overhead cost to production on the basis of $9 per machine-hour. A total of 76,500 machine-hours were recorded for October. Note: Enter debits before credits. Jobs costing $511,000 according to their job cost sheets were completed during October and transferred to Finished Goods. Note: Enter debits before credits. Note: Enter debits before credits. Note: Enter debits before credits