Bergo Bay's accounting system generated the following account balances on December $31.$ The company$$s manager knows something is wrong with this list of balances because it does not show any balance for Work in Process Inventory, and the accrued factory payroll $($Factory Wages Payable$)$ has not been recorded.

Debit Credit

Cash $ $80,000$

Accounts receivable $49,000$

Raw materials inventory $29,500$

Work in process inventory $0$

Finished goods inventory $9,000$

Prepaid rent $3,000$

Accounts payable $ $11,700$

Notes payable $14,700$

Common stock $30,000$

Retained earnings $($prior year$)93,000$

Sales $203,100$

Cost of goods sold $105,000$

Factory overhead $26,000$

General and administrative expenses $51,000$

Totals $ $352,500$ $ $352,500$

These six documents must be processed to bring the accounting records up to date.

Materials requisition $10$: $ $4,500$ direct materials to Job $402$

Materials requisition $11$: $ $7,500$ direct materials to Job $404$

Materials requisition $12$: $ $2,200$ indirect materials

Labor time ticket $52$: $ $7,000$ direct labor to Job $402$

Labor time ticket $53$: $ $13,000$ direct labor to Job $404$

Labor time ticket $54$: $ $5,000$ indirect labor

Jobs $402$ and $404$ are the only jobs in process at year$-$end. The predetermined overhead rate is $150\%$ of direct labor cost.

Direct materials.

Direct labor.

Overhead applied.

Indirect materials.

Indirect labor.

Required:

$1.$ Use the document information above to prepare journal entries for the above costs.