Chesapeake Sailmakers uses job order costing. Manufacturing overhead is charged to individual jobs through the use of a predetermined overhead rate based on direct labor costs. The following information appears in the company's Work in Process Inventory account for the month of June:

Debits to account:
Balance, June 1	$	7,200
Direct materials		13,000
Direct labor		9,200
Manufacturing overhead (applied to jobs as 150% of direct labor cost)		14,000
Total debits to account	$	43,400
Credits to account:
Transferred to Finished Goods Inventory account		33,200
Balance, June 30	$	10,200

a.	Assuming that the direct labor charged to the jobs still in process at June 30 amounts to $2,100, compute the amount of manufacturing overhead and the amount of direct materials that have been charged to these jobs as of June 30. (Omit the "$" sign in your response.)

Manufacturing overhead applied to jobs	$
Direct materials charged to jobs	$

b.	Prepare general journal entries to summarize: (Omit the "$" sign in your response.)
	1.	The manufacturing costs (direct materials, direct labor, and overhead) charged to production during June.
	2.	The transfer of production completed during June to the Finished Goods Inventory account.
	3.	The cash sale of 90 percent of the merchandise completed during June at a total sales price of $46,000. Show the related cost of goods sold in a separate journal entry.

	General Journal	Debit	Credit
1.	choose one: land, manufacturing overhead, work in progress inventory, direct labor, finish good inventory, sales, cash, materials inventory, accounts payable, materials inventory, rental equipment, wages expense, costs of goods sold,
	choose one: same choices as above.
	choose one: same choices as above.
	choose one: same choices as above.
2.	choose one: same choices as above.
	choose one: same choices as above.
3.	choose one: same choices as above.
	choose one: same choices as above.
	choose one: same choices as above.
	choose one: same choices as above.