The following transactions pertains to Bahrain Company for 2021: a) Materials purchased on account, $62 , 500 . b) Materials used in production as follows: direct materials, $33 , 600 ; indirect materials, $5 , 400 . c) Manufacturing labor incurred $35 , 000 . ( 90% for direct labor and 10% for indirect labor.) d) Other various manufacturing overhead costs incurred during the year is $18 , 900 . e) Manufacturing overhead is allocated at a budgeted overhead rate 120% of direct labor cost. f) the actual manufacturing overhead cost incurred at the end of the year was $27 , 800 . The company decided overhead using ending unadjusted balances of WIP.F.G and COGS before proration method Endina unadiusted balances before proration were as follows: Required: Prepare the necessary journal entries to record the above transactions from a to f Answer: Account title DR CR