Anderson Enterprises uses a job costing system. Record the following transactions in Anderson Enterprises' general journal for the current month:

a) Purchased raw materials on account, $82,000.
b) Requisitioned $41,300 of direct materials and $9,000 of indirect materials for use in production.
c) Factory payroll incurred, $110,000; 75% direct labor, 25% indirect labor.
d) Recorded depreciation expense factory equipment $15,000, and other manufacturing overhead of $56,200 (credit accounts payable).
e) Allocated manufacturing overhead costs based on 125% of direct labor cost.
f) Cost of completed production for the current month, $133,000.
g) Cost of finished goods sold, $112,000; selling price, $162,000 (all sales on account).

General Journal
Date Accounts Debit Credit
a) Raw Materials Inventory $ 82,000
Accounts Payable $ 82,000
b) Work in Process Inventory $ 41,300
Manufacturing Overhead $ 9,000
Raw Materials Inventory $ 50,300
c) Work in Process Inventory $ 82,500
Manufacturing Overhead $ 27,500
Wages Payable $ 110,000
d) Manufacturing Overhead $ 71,200
Accumulated Depreciation – Factory Equipment $ 15,000
Accounts Payable $ 56,200
e) Work in Process Inventory $ 103,125
Manufacturing Overhead
(Direct labor cost from c) × Allocation % based on direct labor cost) $ 103,125

f) Finished Goods Inventory $ 133,000
Work in Process Inventory $ 133,000
g) Accounts Receivable $ 162,000
Sales Revenue $ 162,000
Cost of Goods Sold $ 112,000
Finished Goods Inventory $ 112,000