37. (Standard costing) Gone To The Birds employs a job order costing system based on standard costs. For one of its products, a small teak-rimmed concrete bird bath (Product No. 17), the standard costs per unit are as follows:

Direct material $10 Direct labor 18 Manufacturing overhead 15

a. Record the journal entry for the transfer of direct material into production for 800 units of Product No. 17.

b. Compute the total cost assigned to the 800 units of Product No. 17, and record the journal entry to recognize the completion of the 800 units.

c. Record the journal entries associated with the sale of the 800 units of Product No. 17 for $44,300.