Response to the following problem:
Record the following transactions in Micro Speaker's general journal.
a. Incurred and paid Web site expenses, $3,400.
b. Incurred and paid manufacturing wages, $16,000.
c. Purchased materials on account, $14,750.
d. Used in production: direct materials, $7,000; indirect materials $3,000.
e. Assigned $15,000 of manufacturing labor to jobs, 70% of which was direct labor and 30% of which was indirect labor.
f. Recorded manufacturing overhead: depreciation on plant, $13,000; plant insurance, $1,700; plant property tax, $4,200 (credit Property Tax Payable).
g. Allocated manufacturing overhead to jobs, 200% of direct labor costs.
h. Completed production, $33,000.
i. Sold inventory on account, $23,000; cost of goods sold, $11,000.