Journalize the following transactions for Marge's Sofas. Explanations are not required.

a. Incurred and paid Web site expenses, $2,000.

b. Incurred manufacturing wages of $15,000, 75% of which was direct labor and 25% of which was indirect labor.

c. Purchased raw materials on account, $24,000.

d. Used in production: direct materials, $7,500; indirect materials, $5,000.

e. Recorded manufacturing overhead: depreciation on plant, $18,000; plant insurance (previously paid), $1,500; plant property tax, $3,900 (credit Property Tax Payable).

f. Allocated manufacturing overhead to jobs, 200% of direct labor costs.

g. Completed production on jobs with costs of $40,000.

h. Sold inventory on account, $22,000; cost of goods sold, $18,000.

i. Adjusted for over allocated or under allocated overhead?