Big Boomers makes custom clubs for golfers. Most of the work is done by hand and with small tools used by craftsmen. Customers are quoted a price in advance of their clubs being manufactured. To produce clubs at a profit, management must have a thorough understanding of product costs. Jeff Ranck, manager of the business, is using direct labor hours as the activity base for allocating overhead costs. He estimated the following amounts at the beginning of 2022:

Estimated total overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $180,000

Estimated direct labor hours . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,000 hours

The following information is available for job number 17, which was started and completed in February 2022:

Direct materials used $1000

Direct labor used $600 (corresponding to 10 direct labor hours)

Prepare journal entries to:

a. Record all the manufacturing costs charged to job 17.

b. Record the completion of job 17.

c. Record the cash sale of job 17 in its entirety at a selling price of 120% of its manufacturing cost. Record in a separate entry the related cost of goods sold.