The followin transactions were incurred by dimasi industries during january 2010 : 1. issued $800,000 of direct material to production 2. paid $40,000 hours of direct labor at $18 per hour 3. Accured 15,500 hours of indirect labor cost at $15 per hour 4. recorded $102,100 of depreciation on factory assets 5. accured $32,800 of supervisors salaries 6. issued $25,400 of indirect material to production. 7. completed goods costting $1749300 and transfered them to finish goods. a. 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. B. if working process inventory had 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 2010?