30. Bayer Pharmaceuticals Corporation started and finished job no. G42 during July. The job required $16,000 of direct material and 40 hours of direct labor at $18 per hour. The predetermined overhead rate is $22 per direct labor hour. During July, direct materials requisitions for all jobs (including job no. G42) totaled $184,000. The total direct labor hours and cost for all jobs (including job no. G42) were 8,000 hours at $18 per hour. The costs of all jobs completed (including job no. G42) were $342,000 Required: A. Prepare journal entries that summarize July's total activity. B. Determine the cost of job no. G42