Karlovac motor's disclosure notes for the year ending december 31, 2015, included the following regarding its $0.001 par common stock: employee stock purchase plan employees are eligible to purchase common stock through payroll deductions of up to 10% of their eligible compensation, subject to any plan limitations. the purchase price of the shares on each purchase date is equal to 90% of the lower of the fair market value of our common stock on the first and last trading days of each six-month offering period. during the years ended december 31, 2015, 2014 and 2013, 221,271, 164,300 and 519,173 shares were issued under the espp for $38.2 million, $29.3 million and $14.5 million, respectively. a total of 3,622,749 shares of common stock have been reserved for issuance under the espp, and there were 2,122,851 shares available for issuance under the espp as of december 31, 2015. required: prepare the journal entry that summarizes employee share purchases for the year ending december 31, 2015.

During the year, the delph company had no beginning or ending inventories and it started, completed, and sold only two jobs—job d-75 and job c-100. it provided the following information related to those two jobs: job d-75: molding fabrication total direct materials cost $ 375,000 $ 325,000 $ 700,000 direct labor cost $ 200,000 $ 160,000 $ 360,000 machine-hours 15,000 5,000 20,000 job c-100: molding fabrication total direct materials cost $ 300,000 $ 250,000 $ 550,000 direct labor cost $ 175,000 $ 225,000 $ 400,000 machine-hours 5,000 25,000 30,000delph had no overapplied or underapplied manufacturing overhead during the year. assume delph uses a plantwide overhead rate based on machine-hours.1-a. compute the predetermined plantwide overhead rate.1-b. compute the total manufacturing costs assigned to job d-70 and job c-200.1-c. if delph establishes bid prices that are 150% of total manufacturing costs, what bid price would it have established for job d-70 and job c-200? 1-d. what is delph's cost of goods sold for the year? assume delph uses departmental overhead rates based on machine-hours.2-a. compute the predetermined departmental overhead rates.2-b. compute the total manufacturing costs assigned to job d-70 and job c-200.2-c. if delph establishes bid prices that are 150% of total manufacturing costs, what bid price would it have established for job d-70 and job c-200? 2-d. what is delph's cost of goods sold for the year?