Birmingham Manufacturing makes paper towel dispensers. Their Work-In-Process Inventory account had a debit balance of $29,170 on December 1. Also on December 1, Birmingham's job cost sheets reported these amounts: Customer / Job Aston Bromwich Coventry Direct materials $ 6,500 $ 3,700 $ 800 Direct labor 4,400 3,000 500 Manufacturing overhead 5,720 3,900 650 Totals $ 16,620 $ 10,600 $ 1,950 During the month of December, Birmingham purchased $7,200 of raw materials on account, and paid all of their employees' wages. They also incurred miscellaneous overhead costs of $5,000 on account. Their December materials requisition slips and employee time tickets showed: Materials Customer / Job Requisition Slips Time Tickets Bromwich $ 700 $ 900 Derby 1,800 1,200 Coventry 600 850 Aston 2,300 2,700 Total direct 5,400 5,650 Total indirect 1,500 1,100 $ 6,900 $ 6,750 Birmingham applied overhead to each job at a rate of 130% of direct labor cost. The jobs for Aston and Bromwich were completed in December. REQUIRED: 1. Prepare December journal entries for (a) the purchase of raw materials, factory labor costs incurred, and manufacturing overhead costs incurred; (b) the assignment of direct materials, direct labor and overhead to production; and (c) the completion of jobs. 2. Create a T-account for Work-In-Process Inventory, and show its December 1 balance, each December entry, and its December 31 balance. 3. Show your reconciliation of the December 31 Work-In-Process Inventory balance with the costs of the unfinished jobs