Using these to record the journals:

Jensen Fences uses job order costing. Manufacturing overhead is charged to individual jobs through the use of a predetermined overhead rate based on direct labor costs. The following information appears in the company's Work in Process Inventory account for the month of June: Debits to account: 5,000 Balance, June 1 20,000 Direct materials 12,200 Direct labor Manufacturing overhead (applied to jobs as 125% of direct labor cost) 15,250 52,450 Total debits to account Credits to account: 44,000 Transferred to Finished Goods Inventory account 8,450 Balance, June 30 Instructions a. Assuming that the direct labor charged to the jobs still in process at June 30 amounts to $1,400, compute the amount of manufacturing overhead and the amount of direct materials that have been charged to these jobs as of June 30 Manufacturing overhead applied to jobs Direct materials charged to jobs