During June, Briganti Corporation purchased $92,000 of raw materials on credit to add to its raw materials inventory. A total of $77,000 of raw materials was requisitioned from the storeroom for use in production. These requisitioned raw materials included $17,000 of indirect materials. Required: Prepare journal entries to record the purchase of materials and their use in production. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Meenach Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on 66,000 direct labor-hours, total fixed manufacturing overhead cost of $99,000, and a variable manufacturing overhead rate of $4.50 per direct labor-hour. Recently Job X387 was completed and required 220 direct labor-hours. Required: Calculate the amount of overhead applied to Job X387. (Do not round intermediate calculations.)