A company was working on 3 Jobs this month: Jobs A, B and C. JobA Job B Job C Totals Direct Materials $1,500 $1.780 $1,000 $4,280 Direct Labor 1,125 1,335 750 3,210 Overhead (120% of DL) Total Job Cost Job Status FINISHED SOLD IN PROCESS Overhead is applied at a rate of 120% of direct labor. Actual overhead for the period was $4,000. Job B was finished and sold for $5,000. Job A was finished but not sold. Job C is still in process. What is the total amount of overhead applied to all 3 jobs? Which job is in work in process and what is its total job cost for that job? Which job is in finished goods inventory and what is its total job cost for that job? A company's Factory Overhead account shows total debits of $120,000 and total credits of $105,000. To adjust for any overapplied or underapplied factory overhead, the journal entry would be