Record journal entries for the following transactions using standard costing. (Credit account titles are automatically...

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Accounting

Record journal entries for the following transactions using standard costing. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)
1. The purchase of DM on account.
2. The transfer of DM into production.
3. The accrual of DL cost.
4. Actual MOH cost incurred as follows. Variable-MOH costs included $109,000 of accrued indirect labor and $48,488 of accrued utility cost.
Fixed-MOH costs included $204,000 of depreciation on plant assets and $104,028 of accrued supervisor salaries.
5.The application of variable-MOH and fixed-MOH cost to production.
6. Recognition of specific variable-MOH and fixed-MOH variances, when closing the respective MOH control accounts.
7. Completion of production on 24,000 units (there were no units still in process at the end of the year).
8. The sale of 17,700 units on account for $83 each.
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