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Problem 9.5: Job Order Costing Eatern and Sons Ltd accounts for its manufacturing costs using a job order costing system and has provided the following production data during June 2013 a Job 2241 was in process as of 1 June with a cost of $22,000 0 The purchases of raw materials on credit during the month amounted to $72,000. Raw materials requisitioned were charged to the following Job 2241 $12,500 Job 2242 15,000 Job 2243 23.500 Indirect materials 9,000 0 Payroll of $28,000 was incurred. Each worker earns $12.00 per hour 0 The factory payroll was distributed as follows: Job 2241 $21,000 Job 2242 25,500 Job 2243 22,500 Indirect labour 8,500 0 Additional factory overhead costs incurred during the month were $11,200 (assume that accounts payable was credited for $8,600 and the rest was for accumulated depreciation of factory equipment] 1: Factory overhead is applied at $4.60 per direct Iabou hour 0 Job 2241 and 2242 were completed and transferred to finished goods 1Llob 2241 was sold at a mark-up of 50% over cost I The beginning raw materials were $22,200 Required: A. Prepare the general journal entries to record the June 2013 transactions 8. Determine the balances of Raw Materials Inventory and Work in Process Inventory accounts at the end of June 2013