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The following data summarize the operations during the year. Prepare a
A. Purchase of raw materials on account: $1,500
B. Raw materials used by Job 1: $400
C. Raw materials used as indirect materials: $50
D. Direct labor for Job 1: $200
E. Indirect labor Incurred for Job 1: $30
F. Factory utilities Incurred on account: $500
G.
H. Manufacturing
I. Job 1 is transferred to finished goods
J. Job 1 is sold: $1,000
K. Manufacturing overhead is under applied: $100
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