The Harriott manufacturing company uses job order costing system. The company uses machine hours to apply overhead cost to jobs. At the beginning of 2020, the company estimated that 31,400 machine...

The Harriott manufacturing company uses job order costing system. The company uses machine hours to apply overhead cost to jobs. At the beginning of 2020, the company estimated that 31,400 machine hours would be worked and $5,024,000 overhead cost would be incurred during 2020. The following activities took place in the work in process inventory during February:

                                                            WIP Inventory A/C

Other transactions incurred:
▪ Indirect material issued to production was $40,360
▪ Total manufacturing labour incurred in November was $368,000, 75% of this amount
represented direct labour.
▪ Other manufacturing overhead costs incurred for November amounted to $340,490.
▪ Two jobs were completed with total costs of $384,000 & $270,000 respectively. They were
sold on account at a margin of 33⅓% on sales. ii) State the journal entries necessary to record the above transactions in the general journal: d) To assign manufacturing labour to the appropriate accounts
e) For other manufacturing overhead incurred
f) For manufacturing overhead applied to production for November, given that Harriott
manufacturing company worked 2,860 machine hours.