Part IV - Problems and (10 Points Each, Partial Credit, So Show Your Work!). 31. Compute the Total Manufacturing Cost for a manufacturer with the following information for the month. Raw Materials Purchased $32,400 Sales Persons Commissions $95,700 Direct Materials Used $53,750 Depreciation Expense - Factory Bldg. $ 3,500 Direct Labor Used $12,000 Depreciation Expense-Delivery Equipment $ 2,000 Factory Supervisor Salary $ 8,000 Indirect Materials $ 1,250 32. During the current month, a company that uses job order costing purchases $50,000 in raw materials for cash. It then uses $12,000 of raw materials as factory supplies and uses $32,000 of raw materials as direct materials. Required: a. Prepare the journal entries to record these transactions