Record the following transactions in Micro Speakers’ general journal.
a. Received bill for website expenses, $3,400.
b. Incurred manufacturing wages, $15,000, 70% of which was direct labour and 30% of which was indirect labour.
c. Purchased materials on account, $14,750.
d. Used in production: direct materials, $7,000; indirect materials, $3,000.
e. Recorded manufacturing overhead: depreciation on plant, $13,000; prepaid plant insurance expired, $1,700; plant property tax, $4,200 (credit Property Tax Payable).
f. Allocated manufacturing overhead to jobs, 200% of direct labour costs.
g. Cost of jobs completed during the month: $33,000.
h. Sold all jobs (on account) completed during the month for $52,000. Assume a perpetual inventory system.