52 For Nos. 14-20 (THIS IS A REPEAT PROBLEM) The following Job Order Cost detail pertains to the three jobs that were in process at the David Company during January 65 Job 66 Job 67 Job 68 56 Costs charged prior period 100,000 170,000 360,000 67 Costs added January 08 Direct materials 35,000 45,000 55,000 59 Direct labor 45,000 40,000 35,000 20 Factory overhead (P 50 per machine hour) ? ? ? 21 22 January machine hour used 720 640 460 25 76 0 - - M REQUIRED 1 Prepare all journal entries related to the Jobs 2 Only Job 68 remains in production