The following transactions were incurred by Dimasi Industries during January 2013:

• Issued $800,000 of direct material to production
• Paid 40,000 hours of direct labor at $18 per hour
• Accrued 15,500 hours of indirect labor cost at $15 per hour
• Recorded $102,100 of depreciation on factory assets
• Accrued $32,800 of supervisors' salaries
• Issued $25,400 of indirect material to production
• Completed goods costing $1,749,300 and transferred them to finished goods.

Required:

Question 1: Prepare journal entries for these transactions using a single overhead account for both variable and fixed overhead. The Raw Material Inventory account contains only direct material; indirect material costs are recorded in Supplies Inventory.

Question 2: If Work in Process Inventory had a beginning balance of $18,900 and an ending balance of $59,600, what amount of manufacturing overhead was included in Work in Process Inventory during January 2013?