The following data summarize the operations during the year. A. Purchase of raw materials on account. $3,100
B. Raw materials used by Job 1. $550
C. Raw materials used as indirect materials. $100
D. Direct labor for Job 1. $300
E. Indirect labor incurred. $50
F. Factory utilities incurred on account. $650
G. Adjusting entry for factory depreciation. $250
H. Manufacturing overhead applied as % of direct labor. 250%
I. Job 1 is transferred to finished goods.
J. Job 1 is sold. $2,900
K. Manufacturing overhead is overapplied. $120
Prepare a journal entry for each transaction. If an amount box does not require an entry, leave it blank.