Eagle Carts, Inc., produces special-order golf carts, so Eagle Carts uses a job order costing system. Overhead is applied at the rate of 90 percent of direct labor cost. A list of transactions for January follows.

Jan. 1

Purchased direct materials on account, $215,400.

2 Purchased indirect materials on account, $49,500.

4 Requested direct materials costing $193,200 (all used on Job X) and indirect materials costing $38,100 for production.

 10 Paid the following overhead costs: utilities, $4,400; manufacturing rent, $3,800; and maintenance charges, $3,900

Jan. 15

Recorded the following gross wages and salaries for employees: direct labor, $120,000 (all for Job X); indirect labor, $60,620.

 15 Applied overhead to production.

 19 Purchased indirect materials costing $27,550 and direct materials costing $190,450 on account.

21 Requested direct materials costing $214,750 (Job X, $178,170; Job Y, $18,170; and Job Z, $18,410) and indirect materials costing $31,400 for production. 31 Recorded the following gross wages and salaries for employees: direct labor, $132,000 (Job X, $118,500; Job Y, $7,000; Job Z, $6,500); indirect labor, $62,240.

31 Applied overhead to production.

31 Completed and transferred Job X (375 carts) and Job Y (10 carts) to finished goods inventory; total cost was $855,990.

31 Shipped Job X to the customer; total production cost was $824,520 and sales price was $996,800.

31 Recorded these overhead costs (adjusting entries): prepaid insurance expired, $3,700; property taxes (payable at year end), $3,400; and depreciation— machinery, $15,500.