(40 points) Pine Valley Catering uses a job order cost system. The following data summarize the operations related to the month of October, the first month of operations: a. Materials purchased for $30,000 in cash. b. Material requisitioned and labor used: Job Number 100 101 102 103 General Factory use Materials Direct Labor $4,500 1,500 4,000 600 3,200 $3,000 1,200 1,500 200 3,000 c. Factory overhead cost incurred in cash, $3,200 d. Depreciation of machinery, $2,100 e. Factory overhead applied at a rate of 200% of direct labor costs f. Jobs completed: Nos. 100, 101, and 102 g. Jobs 100, and 101, were billed to customers at $18,000 and $10,000 respectively h. Adjust the Cost of Goods Sold Account for the under-or-over applied overhead Journalize the above transactions (show all supporting work for partial credit). Use the space on the back of this page to complete you work. Page 1 of 5