1. Dieker Company begins operations on January 1. Because all work is done to cus-tomer speci?cations, the company decides to use a job order cost system. Prepare a ?ow-chart of a typical job order system with arrows showing the ?ow of costs. Identify the eight transactions.

2. During January, its ?rst month of operations, Dieker Company accumulated the fol-lowing manufacturing costs: raw materials $4,000 on account, factory labor $6,000 of which $5,200 relates to factory wages payable and $800 relates to payroll taxes payable, and utili-ties payable $2,000. Prepare separate journal entries for each type of manufacturing cost.

3. In January, Dieker Company requisitions raw materials for production as follows: Job 1 $900, Job 2 $1,200, Job 3 $700, and general factory use $600. Prepare a summary journal entry to record raw materials used.

4. Factory labor data for Dieker Company is given in BE2-2. During January, time tickets show that the factory labor of $6,000 was used as follows: Job 1 $2,200, Job 2 $1,600, Job 3 $1,400, and general factory use $800. Prepare a summary journal entry to record factory labor used.

5. Data pertaining to job cost sheets for Dieker Company are given in BE2-3 and BE2-4. Prepare the job cost sheets eachof the three jobs.