Blow Off takes special orders to manufacture race fast Cars for high end customers. Complete the job cost sheets for Blow Off for June based on the following information. Prepare journal entries to record the transactions as well as post to the job cost sheets. a. Purchased raw materials costing $821,000 paid $401.000 in and $420,00 was on credit. b. Total Materials requisitions amounted to $745,000.00: the percentage allocated of the total cost is as follows Job Sesay, $22%; Job Koroma, 25%; Job Manasary, 23%; Job Jalloh 20% ; indirect materials 10%. c. Timecard used to charge labor to jobs account for the following hours with a chargeable hourly rate of $80.00 per hour: The total hours charged to each job are as follows: Job Sesay, 1700 hours; Job Koroma, 1,530 hours; Job Manasary 2,400, Job Jalloh 2,320, indirect labor is 1450. d. The company incurred the following additional overhead costs: depreciation of factory building, $500,000; depreciation of factory equipment, $190,000; expired factory insurance, $365,000; utilities and maintenance cost of $271,000 were paid in cash. e. Applied overhead to all four jobs. The predetermined overhead rate is 150% of labor cost. f. Transferred jobs Koroma and Jalloh to Finished Goods Inventory. g. Sold job Koroma and for $2,500,000 for cash. h. Closed the under-or over-applied overhead account balance. Job Cost Sheets Sesay Koroma Manasary Makeni Total For the current month Direct materials Direct labor Applied overhead Total costs