19. Mateo Manufacturing Co. uses a job cost accounting system. On September 1, the company has $0 (Szero) in its Work in Process (WIP) Inventory account. Matoon works on four Jobs in September (221-224). Jobs 221 and 222 completed on September 29. During September, a summary of production data shows the following: For Direct Materials Cost Direct Labor Cost Factory Overhead Cost Direct Labor hours Job 221 $1,200 800 $1,014 87 Job 222 1,600 1,400 1,068 89 Job 223 2,300 1,700 $??? 123 Job 224 2,700 2,000 $??? 137 Matoga applies estimated factory overhead cost to jobs using a single predetermined factory overhead rate based on direct labor hours. Instructions (a) Complete the following four journal entries (1-4). Please use the following accounts for your journal entries: WIP Inventory, Raw Materials Inventory, Wages Payable, Factory Overhead, and Finished Goods Inventory. 1) Record Direct Materials cost for all jobs. 2) Record Direct Labor cost for all jobs. I 3) Record Factory Overhead Cost applied to all jobs. 9 Record the completion of Jobs 221 and 222. (b) Calculate the balance of the WIP Inventory account on September 30. Please indicate "debit" or "credit with your