1.	Prepare journal entries for the December 31 payroll.
2.	Use T-accounts to compute the following:
	a.	The total amount of materials requisitioned into work in process during December
	b.	The total amount of direct manufacturing labor recorded in work in process during December(Hint: You have to solve requirements 2b and 2c simultaneously)
	c.	The total amount of manufacturing overhead recorded in work in process during December
	d.	Ending balance in work in process, December 31
	e.	Cost of goods sold for December before adjustments for under- or overallocated manufacturing overhead
3.	Prepare closing journal entries related to manufacturing overhead. Assume that all under- or overallocated manufacturing overhead is closed directly to Cost of Goods Sold.

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Bram Company uses normal costing in its job-costing system. The company produces custom bikes for toddlers. The beginning balances (December 1) and ending balances (as of December 30) in their inventory accounts are as follows: No direct materials were retumed to supplierser 31 and no direct materials E (Click the icon to view the data.) i (Click the ican to view the additional information.) Read the tuquiremants. O More Info Requirement 1. Prepare journal entries for the December 31 payrol. (Record debits first, then credits. Exclude explanations from any joumal entries.) Additional information follows: Begin by preparing the journal entry to recognize indirect and direct payrall for the December 31 work day Direct materials purchased during December were $65,600. Cost of goods manufactured for December was $227,000. No direct materials were returned to suppliers. No units were started or completed on December 31 and no direct materials were requisitioned on December 31. a. b. Journal Entry C. Accounts Debit Credit d. (1a) Work-in-Process Control 3,950 The manufacturing labor costs for the December 31 working day: direct manufacturing labar, $3,950, and indirect manufacturing labor, $1,050. Manufacturing overhead has been allocated at 110% of direct manufacturing labor costs through December 31. e. Manufacturing Overhead Control 1.050 Wages Payable Control 5,000 f. Now prepare the journal entry to allocate manufacturing overhead. O Data Table Journal Entry Accounts Debit Credit (tb) Work-in-Process Control 4,345 Beginning Balance 12/1 Ending Balance 12/30 Manufacturing Overhead Allacated 4.345 Materials Control 1,400 7,800 Work-in-Process Control 6.000 8,300 Manufacturing Department Overhead Control 92,000 Requirement 2. Use T-accounts to compute the following transactions. Finished Goods Control 3,700 18,700 E(Click the ioon to view the transactions.) Bram Company uses normal costing in its job-costing system. The company produces custom bikes for toddlers. The beginning balances (December 1) and ending balances (as of December 30) in their inventory accounts are as follows: No direct materials were retumed to supplierser 31 and no direct materials E (Click the icon to view the data.) i (Click the ican to view the additional information.) Read the tuquiremants. O More Info Requirement 1. Prepare journal entries for the December 31 payrol. (Record debits first, then credits. Exclude explanations from any joumal entries.) Additional information follows: Begin by preparing the journal entry to recognize indirect and direct payrall for the December 31 work day Direct materials purchased during December were $65,600. Cost of goods manufactured for December was $227,000. No direct materials were returned to suppliers. No units were started or completed on December 31 and no direct materials were requisitioned on December 31. a. b. Journal Entry C. Accounts Debit Credit d. (1a) Work-in-Process Control 3,950 The manufacturing labor costs for the December 31 working day: direct manufacturing labar, $3,950, and indirect manufacturing labor, $1,050. Manufacturing overhead has been allocated at 110% of direct manufacturing labor costs through December 31. e. Manufacturing Overhead Control 1.050 Wages Payable Control 5,000 f. Now prepare the journal entry to allocate manufacturing overhead. O Data Table Journal Entry Accounts Debit Credit (tb) Work-in-Process Control 4,345 Beginning Balance 12/1 Ending Balance 12/30 Manufacturing Overhead Allacated 4.345 Materials Control 1,400 7,800 Work-in-Process Control 6.000 8,300 Manufacturing Department Overhead Control 92,000 Requirement 2. Use T-accounts to compute the following transactions. Finished Goods Control 3,700 18,700 E(Click the ioon to view the transactions.)