3. The Shawshank Manufacturing Co. uses a job order cost system of accounting. The following information was taken from the books of the company after all posting had been completed at the end of January: Jobs Completed Direct Materials Cost Direct Labor Cost Factory Overhead Units Completed 101 $1,800 $2,000 $1,000 200 102 1,235 1,250 890 150 104 900 850 350 100 a. Prepare the journal entries to allocate the costs of materials, labor, and factory overhead to each job and to transfer the costs of jobs completed to Finished Goods. b. Compute the total production cost of each job. c. Compute the unit cost of each job. d. Compute the selling price per unit for each job, assuming a mark-on percentage of 40 percent.