Transactions: a) Purchased $25,000 of raw materials on account b) Requisitioned $18,000 of materials for Jobs 101-105 c) Requisitioned $500 of materials for general factory use d) Paid factory rent and utilities of $8,000 e) Accrued factory workers wages $12,000 f) Accrued factory supervisor salary of $2,500 g) Applied factory overhead: predetermined rate is $100 per dlh. January Direct Labor hours - 220 h) Completed jobs 101 and 102-total product cost of $2,250 i) Sold job 101 on account which had product costs of $1,800 for $2,800. Journalize under a Job Order Cost Date 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6719 17 18 19 20 21 27787888 22 23 24 25 26 29 30 System Description Post Debit Credit 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30