Banzai Corporation produces calculators on an assembly line in a single$-$step process. Factory overhead is applied based on direct labor cost. The following data pertain to September:

Current manufacturing costs:

Materials purchased $$150,000$

Materials issued to production $120,000$

Direct labor $40,000$

Factory overhead $30,000$

Finished goods for period $180,000$

Beginning work in process $0$

Ending work in process:

Materials $3,000$

Direct labor $?$

Factory overhead $?$

Required:

a$.$ Prepare traditional journal entries for the following events in September:

$1.$ Purchase of materials on account

$2.$ Requisition of materials into production

$3.$ Usage of direct labor

$4.$ Application of overhead

$5.$ Completion of finished goods

b$.$ What is the amount of direct labor in ending work in process?