Canfield Construction applies overhead to its projects at a rate of $65 per direct labor hour. Laborers are paid an average rate of $30 per hour. The Jefferson Apartments project was charged a total of $1,200,000 in direct materials and $450,000 in direct labor costs.

a. Overhead applied to the Jefferson Apartments project amounted to:

b. The journal entry to transfer the completed Jefferson Apartments project to Canfield's finished goods inventory would include:

c. The journal entry made by Canfield to record the sale of the Jefferson Apartments project to King Development Company for $5,250,000 would include:

Please show ALL WORK if any for all answers.