3 of 7 Class: Problems Ch14 Unit Job Orders 7. During February, Alexander, Inc., worked on two jobs with the following data: Job 13 200 units Units in each order Units sold Materials requisitioned Direct labor hours Direct labor cost Job 12 100 units 100 units $ 2,480 820 hrs. $12,300 $ 1,970 1,166 hrs. $17,490 Overhead is assigned on the basis of direct labor hours at a rate of $12. During February, Job 12 was completed and transferred to finished goods. Job 13 is the only unfinished job at the end of the month. Prepare the journal entries for requisitioning all materials used during the month. Prepare the journal entries for direct labor for the month. Assume the workers have not been paid yet. 8