A company uses a job cost system. As of January 1, its records showed the following balances: Materials Work in Process Finished Goods (Job No. 211) 13,500 25,800 30,000 The work in process inventroy consisted of 2 jobs: Direct Direct Manufacturing Job No. Materials Labor Overhead Total 212 10 Downing St. 4,500 6,000 2,400 12,900 213 1010 Wilshire Blvd. 5,100 4,800 3,000 12,900 9,600 10,800 5,400 25,800 Here are the data for January: Materials purchased, 48,000. Landscaping direct labor costs: Direct labor to Job No. 212, $12,000; Job No. 213, $24,000; and Job No.214, $36,000. Indirect Labor, $30,000. Direct materials used: direct materials for Job No. 212, $7,800; for Job No. 213, $14,400; and Job No. 214, $24,000. Supplies (indirect materials) used amounted to $1,200. Overhead is assigned to jobs at $3 per labor-hour, with 8,000 labor-hours to Job No. 212 and 2,000 labor-hours each to Jobs 213 and 214. Jobs 212 and 213 were completed and is finished goods inventory at the end of January. Sales revenues for January were $45,000; cost of goods sold was $30,000 for Job No. 211 that was in Finished Goods inventory on 2010 January 1. Overhead costs incurred other than indirect labor and indirect materials were depreciation, $3,000, and utilities, fuel, and miscellaneous, $3,000. Prepared journal entries to record the preceding transactions, including the transfer of underqapplied or overapplied overhead to Cost of Goods Sold.