6. The following information were obtained from the books and records of Bridgeport Corporation.

Beginning inventories:
Raw materials P 8,000
Work in process 3,200
Finished goods 6,000
Ending inventories:
Raw materials ?
Work in process 7,200
Finished goods 2,100

Sales 107,500
Purchase of materials 15,800
Cost of direct materials used excluding rework 14,000
Cost of indirect materials used 3,800
Direct labor cost incurred excluding rework (350 hours) 24,600
Indirect labor cost incurred 4,600
Sales salaries and other expenses 12,000 (X)
Administrative salaries and expense 4,000 (X)
Net factory payroll after withholding 24,000
Factory overhead rate per direct labor hour 78
Other factory overhead incurred excluding spoilage and rework 20,150
Spoilage:
Normal spoilage common to all jobs P 4,000
Disposal value of normal spoilage 400
Abnormal spoilage 1,000
Disposal value of abnormal spoilage 20

Cost of rework common to all jobs (not included in the cost of direct materials and direct labor above)
Direct material P 1,000
Direct labor (10 hours) 800

Sale of normal scrap common to all jobs:

(cost reduction method is used and scrap is not inventoried) 1,200

Based on the above data, prepare the following journal entries:

1. To record the purchase of material
2. To record the materials usage, excluding rework
3. To record the factory payroll
4. To record the payment of payroll to the employees
5. To record the distribution of payroll costs excluding rework
6. To record other factory overhead costs excluding spoilage and rework
7. To record the applied factory overhead excluding rework
8. To record the spoilage
9. To record the rework
10. To record the scrap
11. To record the cost of goods manufactured
12. To record the cost of goods sold
13. To record the sale