1. Download the attached document and identify it with your name. 2. Complete the exercise, save and send it as an attachment in the Ch. 20 Assignment. Watson Manufacturing Company employs a job order cost accounting system and keeps perpetual inventory records. The following transactions occurred in the rst month of operations: 1). Direct materials requisitioned during the month: Job 101 $25,000 Job 102 23,000 Job 103 24,000 $72,000 2). Direct labor incurred and charged to jobs during the month was: Job 101 $33,000 Job 102 36,000 Job 103 27,000 $96,000 3). Manufacturing overhead was applied to jobs worked on using a predetermined overhead rate based on 70% of direct labor costs. 4).Actual manufacturing overhead costs incurred during the month amounted to $76,000. 5). Job 101 consisting of 1,000 units and Job 103 consisting of 200 units were completed during the month