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Birmingham Manufacturing makes paper towel dispensers. Their Work-In-Process Inventory account had a debit balance of $29,170 on October 1. Also on October 1, Birmingham's job cost sheets reported these amounts: Direct materials Direct labor Manufacturing overhead Totals Aston $ 6,500 4,400 5,720 $ 16,620 Customer Job Bromwich $ 3,700 3,000 3,900 $ 10,600 Coventry $ 800 500 650 $ 1,950 During the month of October, Birmingham purchased $7,200 of raw materials on account, and paid all of their employees' wages. They also incurred miscellaneous overhead costs of $5,000 on account. Their October materials requisitions slips and employee time tickets showed: Customer / Job Bromwich Derby Coventry Aston Total direct Total indirect Materials Requisition Slips $ 700 1,800 600 2,300 5,400 1,500 $ 6,900 Time Tickets $ 900 1,200 850 2,700 5,650 1,100 $ 6,750 Birmingham applied overhead to each job at a rate of 130% of direct labor cost. The jobs for Aston and Bromwich were completed in October. REQUIRED: 1. Prepare October journal entries for (a) the purchase of raw materials, factory labor costs incurred, and manufacturing overhead costs incurred; (b) the assignment of direct materials, direct labor and overhead to production; and (c) the completion of jobs. 2. Create a T-account for Work-In-Process Inventory, and show its October 1 balance, each October entry, and its October 31 balance. 3. Show your reconciliation of the October 31 Work-In-Process Inventory balance with the costs of the unfinished jobs. Birmingham Manufacturing makes paper towel dispensers. Their Work-In-Process Inventory account had a debit balance of $29,170 on October 1. Also on October 1, Birmingham's job cost sheets reported these amounts: Direct materials Direct labor Manufacturing overhead Totals Aston $ 6,500 4,400 5,720 $ 16,620 Customer / Job Bromwich $ 3,700 3,000 3,900 $ 10,600 Coventry $ 800 500 650 $ 1,950 During the month of October, Birmingham purchased $7,200 of raw materials on account, and paid all of their employees' wages. They also incurred miscellaneous overhead costs of $5,000 on account. Their October materials requisitions slips and employee time tickets showed: Customer Job Bromwich Derby Coventry Aston Total direct Total indirect Materials Requisition Slips $ 700 1,800 600 2.300 5,400 1,500 $ 6,900 Time Tickets $ 900 1,200 850 2.700 5,650 1.100 $ 6,750 Birmingham applied overhead to each job at a rate of 130% of direct labor cost. The jobs for Aston and Bromwich were completed in October. REQUIRED: 1. Prepare October journal entries for (a) the purchase of raw materials factory labor costs incurred, and manufacturing overhead costs incurred; (b) the assignment of direct materials direct labor and overhead to production; and (c) the completion of jobs. 2. Create a T-account for Work-In-Process Inventory, and show its October 1 balance, each October entry, and its October 31 balance. 3. Show your reconciliation of the October 31 Work In Process Inventory balance with the costs of the unfinished jobs