S-F Manufacturing Company performs a variety of activities for custom products. This week the following transactions took place.

1. Received 600 units of material at $12 per unit.

2. Issued 120 units of material for Job 26M and 80 units for Job 27N.

3. Received miscellaneous supplies for $420. The costs are recorded as overhead.

4. Job 26M required 110 hours of direct labor and Job 27N required 80 hours. Direct labor is paid $22 per hour.

5. Overhead is allocated at the rate of 120% of direct labor.

6. Other costs included $500 for utilities, $900 in depreciation, and $1,200 for supervision.

7. Beginning work-in-process for Job 26M was $2,400.

8. Job 26M was completed during the week.

9. Delivered Job 26M to the customer.

A. Set up all of the T-accounts needed to record this information. Use titles similar to those in Exhibit 5.7.

B. Record all of the transactions for the week.