A job cost sheet of Cullumber Company is given below.

Job Cost Sheet

Job No$.469$

Quantity: $2,000$

Item: White Lion Cages

For: Zawadi Company

Date Requested: $7/2$

Date Completed: $7/31$

Date

Direct

Materials

Direct

Labour

Manufacturing

Overhead

$7/10$

$$820$

$12$

$930$

$15$

$$490$ $$539$

$22$

$350385$

$24$

$1,640$

$27$

$1,596$

$31$

$500550$

Cost of completed job:

Direct materials:$4986$

Direct labour:$1340$

Manufacturing overhead:$1474$

Total cost:$7800$

Unit cost $3\mathrm{.}9$

Prepare the journal entry to record the completion of the job