Journalize the following transactions for Blanche’s Benches:
a. Incurred and paid Web site expenses, $2,800.
b. Incurred manufacturing wages of $10,000, 70% of which was direct labor and 30% of which was indirect labor.
c. Purchased raw materials on account, $19,000.
d. Used in production: direct materials, $8,000; indirect materials, $3,500.
e. Recorded manufacturing overhead: depreciation on plant, $14,000; plant insurance (previously paid), $1,300; plant property tax, $3,500 (credit Property Tax Payable).
f. Allocated manufacturing overhead to jobs, 230% of direct labor costs.
g. Completed production on jobs with costs of $36,000.
h. Sold inventory on account, $26,000; cost of goods sold, $12,000.
i. Adjusted for overallocated or underallocated overhead.