a$.$ Raw materials purchased on account, $$210,000.$

b$.$ Raw materials used in production, $$190,000($ $$152,000$ direct materials and $$38,000$ indirect materials$).$

c$.$ Accrued direct labor cost of $$49,000$ and indirect labor cost of $$21,000.$

d$.$ Depreciation recorded on factory equipment, $$104,000.$

e$.$ Other manufacturing overhead costs accrued during October, $$131,000.$

f$.$ The company applies manufacturing overhead cost to production using a predetermined rate of $$9$ per machine$-$hour. A total of $76,100$ machine$-$hours were used in October.

g$.$ Jobs costing $$511,000$ were completed and transferred to Finished Goods.

h$.$ Jobs costing $$450,000$ were shipped to customers. These jobs were sold on account at $30\%$ above cost.

Required:

Prepare journal entries to record the transactions given above.

Prepare T$-$accounts for Manufacturing Overhead and Work in Process. Post the relevant transactions from above to each account. Compute the ending balance in each account, assuming Work in Process has a beginning balance of $$36,000.$

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Prepare T$-$accounts for Manufacturing Overhead and Work in Process. Post the relevant transactions from above to each account. Compute the ending balance in each account, assuming Work in Process has a beginning balance of $$36,000.$

$\backslash$table$[[$Manufacturing Overhead,,,Work in Process$],[$Debit$,$Credit,Debit,,Cradit$],[$Beginning balance,,,,,$\backslash$table$[[$Beginning$],[$balance$]],,,,,],[0,38,0000,684,9000,1.,,$b$.,0,152,000,511,000,$g$.,0],[,21,0000,,,,$c$.,(1),49,000,,,],[,104,000,,,,$f$.,(),684,900,,,],[0,131,0000,,,,11,,11$M$!,,,],[,,4$I,,,$1,,-1,,,17],[$Ending balance,,$390,900,,,$Ending balance,,$374,900,,,]]$