C. December 15: Incurred $5000 and $4000 toward factory's direct labor cost and indirect labor cost, respectively. These wages will be paid at a later date. D. Ivade, Inc. uses a predetermined overhead allocation rate of $75 per direct labor hour. In January, Ivade completed Job B23, which utilized 20 direct labor hours. Provide the journal entry to allocate overhead to the job. LTOH la 118 E. Altima, Inc. finished Job A40 on the last working day of the year. It utilized $360 of direct materials, $3370 of direct labor, and had $1348 overhead applied to the job. Prepare the journal entry to record the transfer of the completed job. M8 F. On June 30, Caroline, Inc. finished Job 750 with total job costs of $4800 and transferred the costs to Finished Goods Inventory. On July 6, Caroline sold goods from Job 750 to a customer for $5100 cash. Prepare the journal entry