The Simkins Corporation uses a job-order costing system.The following activities took place during the month of May: 
Required:
Prepare journal entries to record the information given above.Key your entries by the letters a through i.
Definitions:
Fundamental Attribution Error
The tendency to overestimate the influence of personal characteristics and underestimate the role of situational factors in explaining others' behavior.
Self-Serving Bias
Self-serving bias is a cognitive bias that leads individuals to attribute their successes to personal qualities and their failures to external factors, protecting self-esteem.
Distinctiveness
The quality of being easily distinguished or set apart from others due to unique attributes or characteristics.
Consistency
The quality of being uniform, stable, and free from contradiction over time.
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