P20-3A Digital Reproductions manufactures CDs and DVDs for computer software and entertainment companies. Digital Reproductions uses job costing and has a perpetual inven- tory system. On November 2. Digital Reproductions began production of 5,000 DVDs. Job 378, for Hollywood Pictures for $1.20 each. The company incurred the following costs: Date Time Record No. Description Amount 11-2 11-3 556 557 12 hours @ $20 25 hours $18 $240 450 Materials Requisition No. Date 11-2 36 11-2 11-3 37 42 Description 31 lb. polycarbonate plastic @ $12 25 lb. acrylic plastic @ $28 3 lb, refined aluminum @ $48 Amount 5372 700 144 Digital Reproductions allocates overhead to jobs based on the relation between expected overhead ($537.6001 and expected direct labor ($448.000). Job 378 was completed and shipped on November 3. Required 1. Prepare a job cost record similar to Exhibit 20-3 for Job 378. 2. Journalize in summary form the requisition of direct materials and the assignment of direct labor and manufacturing overhead to Job 378. 3. Journalize completion of the job and the sale of the 5,000 DVDs.