Allenton Company is a manufacturing firm that uses job-order costing. The company applies overhead to jobs using a predetermined overhead rate based on machine-hours. At the beginning of the year, the company estimated that it would work an estimated 31,000 machine-hours and incur an estimated $248,000 in manufacturing overhead cost. The following are some transactions were recorded for the year
A. raw materials were purchased. the purchases for $ 411,000 and was paid for in Cash
B. The total raw materials were requisitioned for use in production was $408 $388,000 was for direct and $21,000 was for indirect
C. The following employee which costs were incurred and paid for in cash direct labor $145,00 indirect labor, $61,000
D. Manufacturing overhead was applied to jobs using a predetermined rate. The actual level of activity for the year was 29,000 machine-hours
E. Total goods completed and transferred to finished goods amounted to $15,000
Required
Prepare the appropriate journal entry for each of the items above