Normal capactly for the montli was $4,200$ machine hours. During lanuary the following transactions

applicatite ta Job Na$.12$ aceurred.

Puratiakid $6.$zmo pounds of cun matellats an aciount al $$105$ per pound.

Requisitioned $6,2$ of poumds of raw materials for Joh Na$,12.$

Worked amo hours of dimed labor on toba No$.12.$

Incurned matufacturing werhead on aczunt $$25,000.$

Applied onerhend ta lab No $12$ on tasis of standard mach he hours allowed.

Completed lob Na$.12.$

Billad customer for Job No$.12$ at a sulling phit of $303000$

Instructionts

b$.$ Pust ta the pab onter oust akeratits

c$.$ Prepare the entry to recupnize the tabal averthend warimee.

$4\mathrm{.}45154010$