Barker Products ts a job shop. The following events occurred in September. 1 Purchased $13,600 of materials on eccount. 2 bsued \$15\$00 in direct moterials to the production department. 3. Purchased $1t.600 of materials on sccount. 4. issued $930 of supplies from the materials inventory 5. Pald for the materials purchased in transaction (f) 6. Paid $19.800 cash for Uhisties, powec, equlpment maintenance, and other miscellaneous items for the manutactiving plant. 7. Incurred direct labor costs of $23,200, which wete credsed to Wages Pryable. B. lssued $1330 of supplies from the materiats itventory. 9. Appled ovechesd on the basis of 85 pertent of $23,200 ditect labor casts. 10. pecognized depreciation on manufacturing property, plant, and equipment of $2,200. The following balances appeared in the pccounts of Barker Products for September. Required: a. Prepore joumat entries to record the transactions. b. Prepure Taccounts to show the flow of costs during the period from Materials Inventory tirough Cost ef Goods Sold
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