10. Moody Company is working on Jobs numbered 204 and 205. The two jobs have the following combined data: Total direct material (DM) cost $180,000; total direct labor (DL) cost, $120,000. Estimated factory overhead (FO) cost is applied at a rate of 70% of direct labor cost. Job #204 has a total cost of $167,000 and is completed during the accounting period. a) Prepare the journal entry for completion of Job # 204. b) Calculate the current cost of partially completed Job # 205