er cost sheets.following:counting procedures described in the first paragraph of the problem, do theRecord general journal entries for all transactions. Note that general journal entries are notrequired in transactions 3 and 7. Post only those portions of these entries affecting the general ledger accounts set up in requirement (a).Enter the applicable amounts directly on the appropriate job order cost sheets for transactions 3, 4. 7, 8, and 13. Note parenthetically the nature of each amount enteredPresent a brief analysis showing that the general ledger accounts for Work- in-Process Inventoryand for Finished Goods Inventory agree with the related job order cost sheets.Explain in one sentence each what the balance of each general ledger account established in requirement (a) representsP3-8A. Manufacturing Overhead Distribution Worksheet The following are selected operating data forthe production and service departments of Bluestone Company for 2019.DepartmentsServiceProductionOverhead costs (identified by department). . …Indirect materials. …$48.400$ 82.200$ 25,440$ 516.000Indirect labor . ..$97,200$144,000$ 32,584$1,439,000Square feet of building floor space used . …….4.8007,20012,00024,000Assessed value of equipment used$21,000$ 63,000$126,000$ 210.000Cubic yards of factory space used ..88,000132.000Machine hours51,200204.800Direct labor . ………… .. . . ….$ 20,000$ 400.000Building depreciation of $1 10,000 is allocated on the basis of square feet of floor space. Personal prop-erty taxes of $30,000 are allocated on the basis of assessed values of equipment used. Costs for servicedepartments 1 and 2 are allocated to production departments on the basis of cubic yards of factory spaceand machine hours, respectivelyRequireda. Prepare a 2019 overhead distribution worksheet for Bluestone Company similar to the one pre-pared for Exhibit 3-15Compute the manufacturing overhead rates for production departments 1 and 2 using machinehours and direct labor costs, respectively, for allocation bases. Round your answer to two decimalplaces.

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