3. Sue Enterprises uses a normal job order costing system and a predetermined overhead rate based on machine hours. At the beginning of 2022, Sue estimated the overhead for the year would be $720,000 and that production would use 90,000 machine hours. The following information relates to the month of August, when two jobs were worked on: Work in process, August 1 Direct materials cost Direct labor costs Direct labor hours Machine hours Job 125 Job 126 $10,000 $14,000 $15,000 $20,000 $24,000 $31,000 2,000 3,000 1,500 2,200 Sue Enterprises applied overhead based on a predetermined overhead rate. Job 125 and 126 were both completed, and Job 126 was sold at the end of the period. Record the information in the T-accounts