13. On July 10, Michael's Camping Supply completed Jobs 81 and 82 discussed in Exercises 9-12. Job 81 previously incurred costs of $4,000 for direct materials and $2,000 for direct labor. Job 82 previously incurred costs of $5,750 for direct materials and $1,100 for direct labor. Journalize the entry to record the completion of these products. July 10 Finished Goods 19,420 Work in Process 19,420 10 Finished Goods 19,675 Work in Process 19,675 Job 81 Job 82 Direct materials $ 4,120 $5,750 Direct labor 8,300 7,175 Factory overhead 7,000 6,750 Total $19,420 $19,675