Carla Vista Manufacturing Company employs a job order cost system and keeps perpetual inventory records. The following transactions occurred in the first month of operations: 1. Direct materials requisitioned during the month: Job 101 $23,600 Job 102 18,880 Job 103 28,320 $70,800 2. Direct labor incurred and charged to jobs during the month was: Job 101 $37,760 Job 102 33,040 Job 103 23,600 $94,400 3. Manufacturing overhead was applied to jobs using a predetermined overhead rate based on 75% of direct labor costs. 4. Actual manufacturing overhead costs incurred during the month amounted to $77,880. 5. Job 101 consisting of 1,000 units and Job 103 consisting of 200 units were completed during the month. (a) Prepare journal entries to record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) No. Account Titles and Explanation 1. Debit Credit 2. 3. 4. 5.