Actividad 1: Journalize Transactions ROBLES Corporation incurred the following transactions during April 20x1: 2 Purchased raw materials on account $45,235. 5 Raw Materials of $35,900 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $6,300 was classified as indirect materials. 15 Factory labor costs incurred were $56,900, of which $52,000 pertained to factory wages payable and $4,900 pertained to employer payroll taxes payable. 17 Time tickets indicated that $49,000 was direct labor and $7,900 was indirect labor. 19 Overhead costs incurred on account were $80,500. Manufacturing overhead was applied at the rate of 120% of direct labor cost. 22 Goods costing $88,000 were completed and transferred to finished goods. 28 Finished goods costing $83,000 to manufacture were sold on account for $119,300. Instructions: Journalize the transactions. (Omit explanations.) Actividad 2: Job Costing ROBLES and Associates, a C.P.A. firm, uses job order costing to capture the costs of its audit jobs. There were no audit jobs in process at the beginning of November. Listed below are data concerning the three audit jobs conducted during November. Robles Walker Barton Direct materials $650 $350 $200 Direct labor costs $5,400 $6,600 $3,375 Direct labor auditor hours 65 80 30 Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $60 per auditor hour. The Barton job is the only incomplete job at the end of November. Instructions: Determine the cost of each job. Actividad 3: Manufacturing Overhead rate ROBLES Decorating uses a job order costing system to collect the costs of its interior decorating business. Each clients consultation is treated as a separate job. Overhead is applied to each job based on the number of decorator hours incurred. Listed below are data for the current year. Estimated overhead $850,000 Actual overhead $879,000 Estimated decorator hours 50,000 Actual decorator hours 52,000 The company uses Operating Overhead in place of Manufacturing Overhead