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2. Journalize all transactions and calculate: a) Purchase of materials b) Material requisition c) Payment of wages d) Receipt of bill for Factory Overhead Costs e) Apply Factory Overhead f) Transfer of the completed job to finished goods GENERAL JOURNAL Page Date Description Ref Debit Credit Raw Materials 2 38 up 3 Asexats Payable 38, WV|2 3 Apr axo (mark in Process 26,090 4 5 Factory everhood 50 0 5 6 Raw Materials 26 -Jwv 6 7 7 8 4 baw mark in Process 3 50 0 8 9 factory overhead 500 9 10 10 11 11 12 Ar 2:10 Fairtory arerheed 5, 200 |12 13 Accounts Payable 15.daz 13 14 14 15 Aor Road back in frocess 15 16 factory Overhead 15237 16 17 17 18 Anr 10 Finished Goods Inventory 27 250 18 19 7 (work in Process 20 250 19 20 20 3. Balance the Accounts. Is the FOH over or under applied? Materials FOH WIP Finished GoodsManderlee Inc., a manufacturer of custom tiaras uses a JOB ORDER cost system. The following data summarize the operations related to production for April 2020, the first month of operations. a) Purchased Materials on account $38,000 b) Materials requisitioned from the stock room: Job Materials No. 607 $ 14,000 No. 608 12,000 Indirect Material 500 Total 26,500 c) Factory labor accrued for the month: Job Labor Hours No. 607 $ 2,500 50 hrs No. 608 1,000 20 hrs Indirect labor 500 Total 4,000 d) Factory Overhead costs incurred ON ACCOUNT, $5,000. e) The Factory overhead rate is $75 per Direct Labor Hour. f) ONLY Job No. 607 was COMPLETED and transferred to Finished Goods during April. 1. Complete the Job Cost Sheet: Job DM DL FOH Total No. 607 2 50 3 750 20, 250 No. 608 120o0 1,000 1500 14, 500