job order costing problem 459378

the company uses job order costing system in which overhead is applied to jobs on yhe basis of direct labor cost. at the beginning of the year it was estimated that the total direct labor cost for the year would be Rmb200,000 and the total manufacturing overhead cost would be Rmb330,000. at the beginning of the year the inventory balances were as follows:

raw materials…………….Rmb25,000

WIP………………………Rmb10,000

FG……………………….Rmb40,000

during the year the following transactions were completed:

a.raw material purchased for cash Rmb275,000

b.raw materials requesitioned for use in productions, Rmb280,000(materials costing Rmb220,000 were charged directly to job;the remaining materials were indirect)

c.cost for employee services were incurred as follows:

direct labor………………..Rmb180,000

indirect labor……………..Rmb72,000

sales commisions…………Rmb63,000

administrative salaries…..Rmb90,000

d.rent for the year was Rmb18,000

e.utility cost incurred in the factory Rmb57,000

f.manufacturing overhead cost was applied to jobs,Rmb_____________?

g.goods that had cost Rmb675,000 to manufacture according to their job cost sheet were completed

h.sales for the year totaled Rmb250,000.the total cost to manufacture these goods according to the job cost sheets was Rmb700,000

prepare jounal entries to record the transactions for the year!