Answer the three question below accordingly.

During February, Charm Inc, worked on two jobs with the following data: Overhead is assigned on the basis of direct labor hours at a rate of 58. During February, Job 12 was completed and transferred to Finished Goods. Job 13 is the only unfinished job at the end of the month. Prepore the joumal entries reflecting the completion of Job 12 and its sale on account. The selling price is 130% of cost