|Additional Problem 3-2 Toronto Inc. has accumulated the following casts for job 45-TF at June 1, Direct materials $26,610 Direct labour ($13 per hr) 5,070 Manufacturing overhead 3.549 The company uses normal costing system and applies manufacturing overhead on the basis of direct labour costs. During June the company completed the job 45-TF by adding $4,090 fu r direct materlal and 370 direct labour hours. manufacturing costs for job 45 FT during the month Prepare the proper entry to record t manually.) June. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when the amount is entered. Do not indent Date Account Titles and Explanation Debit Credit June. 30 30 Prepare the proper entry to record to transfer costs of job 45-1 from the work in process to finished goods. (Credit account tities are automatically indented when the amount is entered. Do not indent manually.) Date Account Tatles and Explansation Debit Credit June. 30