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Journal Entries, T-Accounts Ehrling Brothers Company makes jobs to customer order. During the month of July, the following occurred: a. Materials were purchased on account for $45,620 b. Materials totaling $40,980 were requisitioned for use in producing various jobs c. Direct labor payroll for the month was $25,600 with an average wage of $16 per hour d. Actual overhead of $8,870 was incurred and paid in cash. e Manufacturing overhead is charged to production at the rate of $5.40 per direct labor hour. f. Completed jobs costing $60,000 were transferred to Finished Goods. 9. Jobs costing $58,000 were sold on account for $ 73,750. Make the entry to record the revenue from the sale first, followed by the entry to record the cost of the jobs. Beginning balances as of July 1 were: Materials Inventory $1,200 Work-in-Process Inventory 3,400 Finished Goods Inventory 2,620 Required: 1. Prepare the journal entries for the preceding events. a. b. 1. Prepare the journar entries or the preceding events. a. b. c. d. e. f. 9 (1) 9 (2). 2. Calculate the ending balances of: a. Materials Inventory $ b. Work-in-Process Inventory DO $ C. Overhead Control $ d. Finished Goods Inventory $