The following data summarize the operations during the year. Prepare a journal entry for each transaction. A. Purchase of raw materials on account: $1,500 B. Raw materials used by Job 1: $400 C. Raw materials used as indirect materials: $50 D. Direct labor for Job 1: $200 E. Indirect labor incurred for Job 1: $30 F. Factory utilities incurred on account: $500 G. Adjusting entry for factory depreciation: $200 H. Manufacturing overhead applied as percent of direct labor: 100% 1. Job 1 is transferred to finished goods J. Job 1 is sold: $1,000 K. Manufacturing overhead is underapplied: $100 (For practice do all the journal entries, but this is difficult to put into an objective question). What is the total for Job 1?