3. Kalbajar Company applies overhead on the basis of 120% of direct labor cost. Job No. 190 is charged with $120,000 of direct materials costs and $180,000 of manufacturing overhead. Instructions: Calculate total manufacturing costs for Job No. 190 (15 points) 4. During the first year of operations, Zangilan Co. accumulated the following manufacturing costs: Raw materials purchased on account Factory labor accrued $10,000 6,000 Incurred manufacturing overhead on account 4,000 Instructions: Prepare separate journal entries for each manufacturing cost. (20 points)