Journalize the following transactions for Blanche’s Benches: a. Incurred and paid Web site expenses, $2,800. b. Incurred manufacturing wages of $10,000, 70% of which was direct labor and 30% of which was indirect labor. c. Purchased raw materials on account, $19,000. d. Used in production: direct materials, $8,000; indirect materials, $3,500. e. Recorded manufacturing overhead: depreciation on plant, $14,000; plant insurance (previously paid), $1,300; plant property tax, $3,500 (credit Property Tax Payable). f. Allocated manufacturing overhead to jobs, 230% of direct labor costs. g. Completed production on jobs with costs of $36,000. h. Sold inventory on account, $26,000; cost of goods sold, $12,000. i. Adjusted for overallocated or underallocated overhead.
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