Barnes Company uses a job order cost system. The following data summarize the operations related to production for October: 1. Materials purchased on account, $315,500. 2. Materials requisitioned, $290,100, of which $8,150 was for general factory use. 3. Factory labor used, $489,500 of which $34,200 was indirect. 4. Other costs incurred on account for factory overhead, $600,000; selling expenses, $150,000; and administrative expenses, $100,000. 5. Prepaid expenses expired for factory overhead were $18,000; for selling expenses, $6,000; and for administrative expenses, $5,000. 6. Depreciation of office building was $30,000; of office equipment, $7,500; and of factory equipment, $60,000. 7. Factory overhead costs applied to jobs, $711,600. 8. Jobs completed, $1,425,000. 9. Cost of goods sold, $1,380,000. Requirement: a. Journalize the transactions. b. Prepare a table showing the total charges for each Job and in total. c. Answer the following: (1) What is the balance of the work in process (2) What is the balance of the finished goods (3) What is the total cost of goods sold . d. Prepare the statement of cost of goods sold and determine the gross profit per job and in total