$($i$)($Click the icon to view the transactions.$)$ solve all requirements

$($Record debits first, then credits. Exclude explanations from any journal entries.$)$

a$.$ Incurred and paid Web site expenses, $$2,600.$

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a$.$ Incurred and paid Web site expenses, $$2,600.$

b$.$ Incurred manufacturing wages of $$20,000,70\%$ of which was direct labor and $30\%$ of which was

indirect labor.

c$.$ Purchased raw materials on account, $$14,000.$

d$.$ Used in production: direct materials, $$7,000$; indirect materials, $$4,000.$

e$.$ Recorded manufacturing overhead: depreciation on plant, $$15,000$; plant insurance $($previously

paid$),$ $$1,000$; plant property tax, $$3,600($credit Property Tax Payable$).$

f$.$ Allocated manufacturing overhead to jobs, $170\%$ of direct labor costs.

g$.$ Completed production on jobs with costs of $$32,000.$

h$.$ Sold inventory on account, $$28,000$; cost of goods sold, $$10,000.$

i$.$ Adjusted for overallocated or underallocated overhead.