Southworth Company uses a job-order costing system and applies manufacturing overhead cost to jobs on the basis of the cost of direct materials used in production. Its predetermined overhead rate was based on a cost formula that estimated $248,000 of manufacturing overhead for an estimated allocation base of $155,000 direct material dollars.

The following transactions took place during the year (all purchases and services were acquired on account):

a.	Raw materials purchased, $142,000.
b.	Raw materials requisitioned for use in production (all direct materials), $150,000.
c.	Utility bills incurred in the factory, $21,000.
d.	Costs for salaries and wages were incurred as follows:

Direct labor	$	216,000
Indirect labor	$	90,000
Selling and administrative salaries	$	145,000

e.	Maintenance costs incurred in the factory, $15,000.
f.	Advertising costs incurred, $130,000.
g.	Depreciation recorded for the year, $50,000 (90% relates to factory assets, and the remainder relates to selling and administrative assets).
h.	Rental cost incurred on buildings, $90,000 (80% of the space is occupied by the factory, and 20% is occupied by sales and administration).
i.	Miscellaneous selling and administrative costs incurred, $17,000.
j.	Manufacturing overhead cost was applied to jobs, $ ? .
k.	Cost of goods manufactured for the year, $590,000.
l.	Sales for the year (all on account) totaled $1,000,000. These goods cost $600,000 according to their job cost sheets.

The balances in the inventory accounts at the beginning of the year were as follows:

Raw materials	$	18,000
Work in process	$	24,000
Finished Goods	$	35,000

Required:

1.	Prepare journal entries to record the above data.

	General Journal	Debit	Credit
a.	(Click to select)Advertising expenseSalaries and wages payableManufacturing overheadRaw materialsAccounts payableWork in processSelling and administrative salariesMiscellaneous expense
	(Click to select)Miscellaneous expenseSalaries and wages payableSelling and administrative salariesAdvertising expenseManufacturing overheadRaw materialsWork in processAccounts payable
b.	(Click to select)Salaries and wages payableAccounts payableAdvertising expenseSelling and administrative salariesManufacturing overheadWork in processRaw materialsMiscellaneous expense
	(Click to select)Work in processSelling and administrative salariesManufacturing overheadAdvertising expenseRaw materialsSalaries and wages payableMiscellaneous expenseAccounts payable
c.	(Click to select)Accounts payableAdvertising expenseSelling and administrative salariesWork in processMiscellaneous expenseSalaries and wages payableManufacturing overheadRaw materials
	(Click to select)Accounts payableManufacturing overheadSalaries and wages payableAdvertising expenseRaw materialsService expensesMiscellaneous expenseWork in process
d.	(Click to select)Salaries and wages payableManufacturing overheadWork in processAdvertising expenseSelling and administrative salariesMiscellaneous expenseRent expenseAccounts payable
	(Click to select)Work in processSelling and administrative salariesManufacturing overheadAdvertising expenseRent expenseMiscellaneous expenseSalaries and wages payableAccounts payable
	(Click to select)Advertising expenseWork in processManufacturing overheadAccounts payableSalaries and wages payableRent expenseSelling and administrative salariesMiscellaneous expense
	(Click to select)Salaries and wages payableSelling and administrative salariesAdvertising expenseMiscellaneous expenseWork in processAccounts payableManufacturing overheadRent expense
e.	(Click to select)Manufacturing overheadSelling and administrative salariesAdvertising expenseAccounts payableDepreciation expenseMiscellaneous expenseSalaries and wages payableAccumulated depreciation
	(Click to select)Salaries and wages payableAccumulated depreciationAccounts payableDepreciation expenseSelling and administrative salariesAdvertising expenseMiscellaneous expenseManufacturing overhead
f.	(Click to select)Manufacturing overheadAdvertising expenseAccumulated depreciationAccounts payableSalaries and wages payableDepreciation expenseSelling and administrative salariesMiscellaneous expense
	(Click to select)Selling and administrative salariesAccounts payableSalaries and wages payableAdvertising expenseDepreciation expenseAccumulated depreciationMiscellaneous expenseManufacturing overhead
g.	(Click to select)Accumulated depreciationDepreciation expenseManufacturing overheadRent expenseMiscellaneous expenseAccounts payableSelling and administrative salariesAdvertising expense
	(Click to select)Depreciation expenseManufacturing overheadRent expenseAccumulated depreciationSelling and administrative salariesAccounts payableMiscellaneous expenseAdvertising expense
	(Click to select)Accumulated depreciationDepreciation expenseRent expenseAccounts payableAdvertising expenseMiscellaneous expenseSelling and administrative salariesManufacturing overhead
h.	(Click to select)Advertising expenseManufacturing overheadSelling and administrative salariesRent expenseAccumulated depreciationMiscellaneous expenseAccounts payableDepreciation expense
	(Click to select)Selling and administrative salariesMiscellaneous expenseManufacturing overheadDepreciation expenseAccounts payableAccumulated depreciationAdvertising expenseRent expense
	(Click to select)Accounts payableAccumulated depreciationAdvertising expenseMiscellaneous expenseManufacturing overheadSelling and administrative salariesRent expenseDepreciation expense
i.	(Click to select)Rent expenseSalaries and wages payableMiscellaneous expenseManufacturing overheadAccounts payableWork in processSelling and administrative salariesAdvertising expense
	(Click to select)Salaries and wages payableAdvertising expenseRent expenseSelling and administrative salariesMiscellaneous expenseWork in processManufacturing overheadAccounts payable
j.	(Click to select)Finished goodsWork in processRent expenseManufacturing overheadMiscellaneous expenseSelling and administrative salariesSalaries and wages payableAdvertising expense
	(Click to select)Salaries and wages payableSelling and administrative salariesWork in processAccounts payableManufacturing overheadMiscellaneous expenseAdvertising expenseRent expense
k.	(Click to select)Raw materialsSalesFinished goodsWork in processCost of goods soldAccounts receivableAccounts payableSelling and administrative salaries
	(Click to select)Cost of goods soldWork in processRaw materialsFinished goodsAccounts payableAccounts receivableSelling and administrative salariesSales
l	(Click to select)Finished goodsWork in processAccounts payableSalaries and wages payableAccounts receivableSelling and administrative salariesSalesRaw materials
	(Click to select)Raw materialsCost of goods soldAccounts payableSalaries and wages payableSelling and administrative salariesWork in processAccounts receivableSales
	(Click to select)Salaries and wages payableCost of goods soldMiscellaneous expenseFinished goodsAccounts payableSalesRaw materialsSelling and administrative salaries
	(Click to select)Finished goodsAccounts receivableSelling and administrative salariesAccounts payableRaw materialsCost of goods soldMiscellaneous expenseSalaries and wages payable

2.	Post your entries to T-accounts. (Don