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Lott Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1, 2022, Job 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $20,000, direct labor $12,000, and manufacturing overhead $16,000. As of January 1, Job 49 had been completed at a cost of $90,000 and was part of finished goods inventory. There was a $15,000 balance in the Raw Materials Irwentory account on January 1 During the month of January, Lott Company began production on Jobs 51 and 52, and completed Jobs 50 and 51. Jobs 49 and 50 were sold on account during the month for $122,000 and $158,000, respectively. The following additional events occurred during the month. 1 2 3. Purchased additional raw materials of $90,000 on account incurred factory labor costs of $70,000. Incurred manufacturing overhead costs as follows: depreciation expense on equipment $12,000, and various other manufacturing overhead costs on account $16,000, Assigned direct materials and direct labor to jobs as follows. Job No. Direct Labor Direct Materials $10,000 50 $5,000 51 39,000 25,000 52 30,000 20,000 5. Assigned indirect materials of $17,000 and Indirect labor of $20.000 Prepare the journal entries to record (1) the purchase of raw materials, (2) the factory labor costs incurred, and (3) the manufacturing overhead costs incurred during the month of January (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) Raw Materials inventory 90000 Accounts Payable 90000 (2) Factory Labor 70000 Sataries and Wages Payable 70000 (3 (3) Mariachieve Accumulated Deputien-moment Raw Materials inventory Prepare the journal entries to record the assignment of (1) raw materials. (2) factory labor, and (3) manufacturing overhead costs to production. In assigning manufacturing overhead costs, use the overhead rate calculated in (a). (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit Work In Process inventory 79000 52000 27000 (2) War in Process inventory 50000 Factory Labor 32000 18000 ) (3) Worcestertory 0000 Overt 6000