46 Finley Educational Products started and finished job number 867 during June. The job required $4,500 of direct material and 40 hours of direct labor at $17 per hour. The predetermined overhead rate is $5 per direct-labor hour. Required: Prepare journal entries to record the incurrence of production costs and the completion of job number B67. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet < 2 Record the cost of the raw materials, direct-labor and manufacturing overhead costs applied to Job B67. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal