The Collins Company Uses a Job-Order Costing System and Applies

The Collins Company uses a job-order costing system and applies manufacturing overhead cost to jobs on the basis of the cost of materials used in production.At the beginning of the most recent year,the following estimates were made as a basis for computing the predetermined overhead rate for the year:
Manufacturing overhead cost: $200,000
Direct materials cost: $160,000
The following transactions took place during the year (all purchases and services were acquired on account):
a.)Raw materials purchased: $86,000.
b.)Raw materials requisitioned for use in production (all direct materials): $98,000.
c.)Utility costs incurred in the factory: $15,000.
d.)Salaries and wages incurred as follows:
Direct labour: $175,000
Indirect labour: $70,000
Administrative salaries: $125,000
e.)Maintenance costs incurred in the factory: $15,000.
f.)Advertising costs incurred: $89,000.
g.)Depreciation recorded for the year: $80,000,of which 80% relates to factory assets and the remainder relates to selling and administrative assets.
h.)Rental cost incurred on buildings: $70,000 (75% of the space is occupied by the factory,and 25% is occupied by sales and administration).
i.)Miscellaneous selling and administrative costs incurred: $11,000.
j.)Manufacturing overhead cost was applied to jobs as per company policy.
k.)Cost of goods manufactured for the year: $500,000.
l.)Sales for the year (all on account): $1,000,000.These goods cost $600,000 to manufacture.
Required:
Prepare journal entries to record the information above.Key your entries by the letters a through l.