At Sound Sink, Inc., the beginning balance of the work in process inventory account in May of the most recent year was $25,500. Direct materials used during May totaled $210,000. Total manufacturing labour incurred in May was $245,250, 80% of this amount represented direct labour. The predetermined manufacturing overhead rate is 120% of direct labour cost. Actual manufacturing overhead costs for May amounted to $232,500. In May. two jobs were completed with total costs of $153,000 and $123,000, respectively. In May, the two jobs were sold on account for $262,500 and $190,500, respectively. a) Compute the balance in work in process inventory on May 30, b) Record the journal entry for direct materials used in May. C) Record the journal entry to record labour costs for May. d) Record the journal entry for allocated manufacturing overhead for May, e) Record the entry to move the completed jobs into finished goods inventory in May, 1) Record the entry to sell the two completed jobs on account in May