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CoursHeroTranscribedText: Exercise 2-44 The following transaCtions were incurred by Dimasi Industries during January 2013: 1. Issued P800000 of direct material to production. 2. Paid 40,000 hours of direct labor at P1 3 per hour. . Accrued 15,500 hours of indirect labor cost at P15 per hour. Recorded P102,100 of depreciation on factory assets. . Accrued P311300 of supervisor's salaries. Issued P25.400 of indirect material to production. . Completed goods costing P1340300 and transferred them to nished goods. upmpw a. Prepare journal entries for these transactions using a single overhead account for variable and xed overhead. The Raw Material Inventory account contains only direct material; indirect material costs are recorded in Supplies Inventory. 0. If Work in Process Inventory had a beginning balance of P113300 and an ending balance of P59.000. what amount of manufacturing overhead was included in Work in Process Inventory during January 2013. Journal Entries a. 1) To issue direct material to production 2) To pay direct labor payroll IIII 3) To accrue indirect labor costs 4) To depreciate factory assets5) To pay supervisors' salaries 6) III To issue indirect materials to production 7b) To transfer completed work to finished goods b. Work in Process Inventory Beginning balance Direct materials Direct labor Overhead Cost to account for Goods completed Ending balance