3. The Knights Inc. received a job order from Pelicans Basketball Inc, to produce 100 signature basket ball for its 2020 season. The balls are to be produced, tested and delivered two months before the season's opening match with Warriors. Estimated Costs for the production is as follows: Direct Materials $10,000 Direct labor $30,000 Factory Overhead is to be applied at 4 times the materials cost. Required: a. What is the total cost of the product. Show computation. b. What is the Unit cost of the Pelican Ball. C. The Job is to be delivered to Pelican Basketball Inc, at a prize of 5 times the cost, Provide the Journal Entries for the Sale, and to close all the accounts related to this job