Waterway's Van Service customizes light trucks according to customers' orders. This month the company worked on five jobs, numbered 207 through 211. Materials requisitions for the month were as follows: Ticket Electronics Other 207 Carpet $ 40 80 575 208 Paint $ 350 180 415 155 365 Total $ 965 625 780 955 209 185 180 770 210 30 211 60 45 105 Indirect - $ 750 750 Total costs $ 4,180 An analysis of the payroll records revealed the following distribution for labour costs: 207 208 210 211 Other Total Job Direct labour Indirect labour 209 $ 800 $ 1,400 $ 1,200 $ 1,700 $ 400 $ 2,200 $ 5,500 2,200 $ 7,700 Total costs Other overhead costs (consisting of rent, amortization, taxes, insurance, utilities, etc.) amounted to $3,600. At the beginning of the period, management anticipated that overhead costs would be $6,400 and total direct labour would amount to $5,000. Overhead is allocated on the basis of direct labour dollars. Jobs 207 through 210 were finished during the month; Job 211 is still in process. Jobs 207 through 209 were picked up and paid for by customers. Job 210 is still on the lot, waiting to be picked up. Prepare the journal entries to reflect the incurrence of materials, labour, and overhead costs; the allocation of overhead; and the transfer of units to finished goods and cost of goods sold. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry Required" for the account titles and enter o for the amounts.) Account Titles and Explanation Debit Credit (To record direct materials) (To record direct labour) (To record allocated overhead) (To record other overhead costs) (To record cost of goods manufactured) (To record cost of goods sold) Close overapplied or underapplied overhead to cost of goods sold. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry Required" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit