Tybee Industries Inc. uses a job order cost system. Thefollowing data summarize the operations related to production forJanuary 2016, the first month of operations:

	a. Materials purchased on account,$28,610.
	b. Materials requisitioned andfactory labor used:

Job	Materials	Factory Labor
301	$2,810	$2,640
302	3,710	3,920
303	2,340	1,910
304	8,210	7,110
305	5,360	5,270
306	3,780	3,390
For general factory use	1,060	4,040

	c. Factory overhead costs incurredon account, $5,710.
	d. Depreciation of machinery andequipment, $1,910.
	e. The factory overhead rate is $55per machine hour. Machine hours used:

Job	Machine Hours
301	24
302	36
303	29
304	73
305	41
306	24
Total	227

	f. Jobs completed: 301, 302, 303and 305.
	g. Jobs were shipped and customerswere billed as follows: Job 301, $8,520; Job 302, $10,770; Job 303,$15,650.

	Required:
A.	Journalize the entries torecord the summarized operations. Record each item (items a-f) asan individual entry on January 31. Record item g as 2 entries.Refer to the Chart of Accounts for exact wording of accounttitles.
B.	Post the appropriate entries toT accounts for Work in Process and Finished Goods, using theidentifying letters as transaction codes. Insert memo accountbalances as of the end of the month.
C.	Prepare a schedule ofunfinished jobs to support the balance in the work in processaccount.*
D.	Prepare a schedule of completedjobs on hand to support the balance in the finished goodsaccount.* * Refer to the list of AmountDescriptions for the exact wording of the answer choices for textentries.