Using the information from the previous problem, record the appropriate journal entries. a. Purchasing direct materials. b. Placing direct material into production. c. Payroll to produce the 95,000 units. d. Allocating manufacturing overhead to the 95,000 units produced. e. Incurrence of manufacturing overhead. Fixed manufacturing overhead was composed of $200,000 of depreciation on plant, property, and equipment and $150,000 of indirect labor. Variable manufacturing overhead was all utilities. f. Closing all overhead accounts (recognize/record the variances). g. Completion of production on 95,000 units (no units left in WIP). h. Sale of 50,000 units on account for $55.00 / unit. (Record all entries related to this sale.) Using the information from the previous problem, record the appropriate journal entries. a. Purchasing direct materials. b. Placing direct material into production. c. Payroll to produce the 95,000 units. d. Allocating manufacturing overhead to the 95,000 units produced. e. Incurrence of manufacturing overhead. Fixed manufacturing overhead was composed of $200,000 of depreciation on plant, property, and equipment and $150,000 of indirect labor. Variable manufacturing overhead was all utilities. f. Closing all overhead accounts (recognize/record the variances). g. Completion of production on 95,000 units (no units left in WIP). h. Sale of 50,000 units on account for $55.00 / unit. (Record all entries related to this sale.)