X company uses a job-order costing system. At the beginning of the month of June, two orders were process as follows: Order 1: Direct Materials$1,000. Direct Labour$1,200. Overhead allocation$1,800. Order 2: Direct Materials$900. Direct Labour $200. Overhead allocation $300.

There was no inventory in finished goods on June 01. During the month of June orders numbered 3 through 14, inclusive were put into process.

Direct materials requirements amounted to $13,000, direct labour costs for the month were $20,000 and actual manufacturing overhead recorded during the month amounted to $28,000.

The only order in process at the end of June was Order 14, and the costs incurred for this order were $1,150 of direct materials and $1,000 of direct labour. In addition, Order 12 which was 100% complete, was still on hand on June 30. Total costs for this order was $3,300.

The firm's overhead allocation rate in June was the same used as that used in May and is based on labour cost.

Question:

journal entries, with supporting calculation

cost of Goods Manufactured statement

cost of Goods Sold Statement

closing of the overapplied or underapplied overhead to the cost of goods sold.