Gullett Corporation had $34,000 of raw materials on hand on November 1. During the month, the Corporation purchased an additional $83,000 of raw materials. The journal entry to record the purchase of raw materials would include a:

During June, Buttrey Corporation incurred $83,000 of direct labor costs and $23,000 of indirect labor costs. The journal entry to record the accrual of these wages would include a:

During March, Zea Incorporated transferred $70,000 from Work in Process to Finished Goods and recorded a Cost of Goods Sold of $76,000. The journal entries to record these transactions would include a:

Compute the amount of raw materials used during November if $32,000 of raw materials were purchased during the month and if the inventories were as follows: Inventories - Balance November 1 - Balance November 30 Raw materials - $7,800 -$4,400 Work in process - $6,400 - $7,900 Finished goods - $10,400 - $12,400

Baka Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $239,700 and 4,720 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $246,000 and actual direct labor-hours were 4,590. The predetermined overhead rate for the year was closest to:

Baka Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $245,700 and 10,700 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $246,000 and actual direct labor-hours were 6,600. The applied manufacturing overhead for the year was closest to: (Round your intermediate calculations to 2 decimal places.)

During March, Pendergraph Corporation incurred $73,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $75,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a: