E20-5 September production generated the following activity in Digital Connection's Work in Process Inventory: WORK IN PROCESS INVENTORY September 1 Bal. Direct materials used 14,000 28,000 Direct labor assigned to jobs 30,000 Manufacturing overhead allocated to jobs 11.000 Completed production, not yet recorded, consists of Jobs B-78. G-65, and Y-11. with total costs of $17,000, $26.000, and $34,000, respectively. Required 1. Compute the cost of work in process at September 30. 2. Prepare the journal entry for production completed in September. 3. Prepare the journal entry to record the sale (on credit) of Job G-65 for $38.000. Also make the cost-of-goods-sold entry. 4. What is the gross profit on Job G-65? What other costs must this gross profit cover?