The following transactions were incurred by Dimasi Industries during January 2010:

1. Issued $800,000 of direct material to production.

2. Paid 40,000 hours of direct labor at $18 per hour.

3. Accrued 15,500 hours of indirect labor cost at $15 per hour.

4. Recorded $102,100 of depreciation on factory assets.

5. Accrued $32,800 of supervisors’ salaries.

6. Issued $25,400 of indirect material to production.

7. Completed goods costing $1,749,300 and transferred them to finished goods.

a. Prepare journal entries for these transactions using a single overhead account for both variable and fixed overhead. The Raw Material Inventory account contains only direct material; indirect material costs are recorded in Supplies Inventory.

b. If Work in Process Inventory had a beginning balance of $18,900 and an ending balance of $59,600, what amount of manufacturing overhead was included in Work in Process Inventory during January 2010?