6/521/4/2/26/6/2400:41.5 based on direct labor costs. The job cost sheet for job no. 21 appears as follows JOB COST SHEET DATE STARTED: Feb. 1 JOB NUMBER: 21 PRODUCT: Income Tax Handbook UNITS COMPLETED: 2,500 DATE COMPLETED: Feb. 6 Direct materials used Direct labor.... Manufacturing overhead applied Total cost of job no. 21 Unit cost ($4,800 - 2,500 units) $3,200 400 1,200 $4,800 $ 1.92 Instructions Prepare general journal entries to a. Summarize the manufacturing costs charged to job no 21. (Use one compound entry) b. Record the completion of job no. 21 c. Record the credit sale of 2,000 units from job no 21 at a unit sales price of $4. Record in a separate entry the related goods sold Solution to the Demonstration Problem Q ^ M a * e 199