2-12 a.

Materials Vouchers payable 35,000 35,000

b. Work in process Factory overhead control Materials c. Factory payroll Vouchers payable d. Vouchers payable Cash e. Work in process Factory overhead control Factory payroll f. Factory overhead control Cash

33,000 2,000 35,000 40,000 40,000 40,000 40,000 32,000 8,000 40,000 4,000 4,000 18,000 18,000

g. Factory overhead control Vouchers payable

h. Factory overhead control 4,130 Prepaid insurance 780 Accumulated depreciation 2,100 Accrued property taxes 1,250 i. Work in process 36,130 Factory overhead control 36,130 Finished goods Work in process 92,000 92,000 40,000 40,000 80,000 60,000 60,000

j.

k. Accounts receivable Cash Sales Cost of goods sold Finished goods