ShawnXu Enterprises recorded the following transactions for the just completed January 2010:

a.$89,000 in raw materials were requisitioned for use in production. Of this amount, $78,000 was for direct materials and the remainder was for indirect materials.

b.Total labor wages of $132,000 were incurred and paid in cash. Of this amount, $112,000 was for direct labor and the remainder was for indirect labor.

c.Additional manufacturing overhead costs of $143,000 were incurred and paid.

d.Manufacturing overhead costs of $152,000 were applied to jobs using the company's predetermined overhead rate.

Required:

1.Please record transaction %u201Ca%u201D in journal entries. show work

2.Determine the total ACTUAL manufacturing overhead costs recorded for January?

3.Determine the amount of underapplied or overapplied overhead for January. Please indicate under or over-applied. Show your work.

4. Determine the total manufacturing costs that were added into Work In Process account for January? Show your work.