$3$ a$.$ Purchased raw materials for cash, $$79,400$

$4$ b$.$ Raw materials used in production, $$89,100($ $$72,600$ was direct materials and $$16500$ was indirect materials$).$

$5$ c$.$ Paid $$229400$ of salaries and wages in cash $($ $$147000$ was direct labor, $$27400$ was indirect labor, and $$55000$ was related to employees respor

$6$ d$.$ Various manufacturing overhead costs paid in cash to support production, $$47200$

$7$ e$.$ Depreciation recorde $$120,533\mathrm{.}00$

$8$ f$.$ Various selling expenses incurred on account, $$34600.$

$9$ g$.$ Prepaid insurance expired during the month, $$580(60\%$ related to production, and $40\%$ related to selling and administration$).$

$10$ h$.$ Manufacturing overhead applied to production, $$120533.$

$11$ i$.$ Cost of goods manufactured $=349,333$

$12$ j$.$ Cash sales to customers, $ $$584,000$

$13$ k$.$ Cost of goods sold unadjusted

$14$ I. Cash payments to creditors, $$51400.$

$15$ m$.$ Underapplied or overapplied overhead $ $?.$ under applie Use those numbers to make journal entires and the ones without nunbers still write what account they are