Produces table lamps. The company uses a work order system. On July 28, he received two requests:

ORDER 181: Comercial Gutirrez, 500 units of table lamps, Standard size, various styles and colors, at a unit sale price of $ 360.00 to be delivered on August 15th.

ORDER 182: Comercial Ulloa, 300 units of table lamps, Standard size, various styles and colors at a unit sale price of $ 400.00 to be delivered on August 15th.

THE FOLLOWING TRANSACTIONS RELATE TO THESE ORDERS:

On July 30, the materials needed for this production were purchased on credit from Suplidora La Econmica, $ 71,910.00 for direct materials and $ 12,690.00 for indirect materials.

On August 5, production of order 181 began using $ 44,924.00 of direct materials as well as $ 26,986.00 for order 182.

On August 8, 7,614.00 of indirect materials were used for order 181 and $ 5,076.00 for order 182.

On August 12, the workers' payroll was charged for a total of $ 34,800.00 for order 181 and $ 20,400.00 for order 182. In the same way, indirect manufacturing costs were charged for $ 31,900.00 for order 181 and $ 20,000.00 for order 182.

REQUESTED: Perform the place calculations, make the records in the Diary book and prepare the spreadsheet for each of the orders.