3) Below is a job cost sheet for an order that was completed for the retailer Guitar Center. Guitar Center ordered 75 "Maybelline" electric guitars from Wildwood. The job was started and finished during the month of March Job Cost Sheet Production for: Guitar Center, 75 Maybelline Guitars Direct Labor 3/2/2051 75 hrs $ 2,458 3/8/2051 140 hrs $ 13,562 3/16/2051 95 hrs $ 16,897 D. Raw Materials 3/2/2051 $ 8,950 3/10/2051 12,589 3/14/2051 10,520 Applied Overhead 3/2/2051 1$ 983 3/8/2051 5,425 3/16/2051 6,759 Is the job complete? yes Total Cost for Completed Job $ 78,143 3a) Wildwood Guitars sold the 75 Maybelline guitars to Guitar Center for $140,000. Guitar Center took delivery of the guitars and agreed to pay Wildwood Guitars in 60 days. What is the journal entry to record the sale. 3b) What was the gross margin on the sale of the 75 Maybelline guitars to Guitar Center? 3c) What would have been the 3/10/2051 accounting journal entry to place the $12,589 of Raw Materials Inventory in to Work-In-Process? 3d) Wildwood Guitars applies factory overhead as a percentage of Direct Labor dollars. What is Wildwood Guitars predetermined overhead rate