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 9,100 Manufacturing overhead (applied to jobs as 150% of direct labor cost) 13,000 Total debits to account $ 42,300 Credits to account: Transferred to Finished Goods Inventory account 33,200 Balance, June 30 $ 9,100 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 $50,000. Show the related cost of goods sold in a separate journal entry. General Journal Debit Credit 1. (Click to select)Work in process inventoryMaterials inventoryDirect laborFinished goods inventoryManufacturing overheadLandCashSales (Click to select)CashFinished goods inventorySalesDirect laborMaterials inventoryManufacturing overheadWork in process inventoryLand (Click to select)Materials inventoryLandFinished goods inventoryWork in process inventoryDirect laborCashManufacturing overheadSales (Click to select)Work in process inventoryMaterials inventoryCashLandManufacturing overheadSalesDirect laborFinished goods inventory 2. (Click to select)CashFinished goods inventoryMaterials inventoryDirect laborManufacturing overheadWork in process inventoryAccounts payableSales (Click to select)Manufacturing overheadAccounts payableSalesFinished goods inventoryWork in process inventoryCashMaterials inventoryDirect labor 3. (Click to select)Finished goods inventoryMaterials inventorySalesWork in process inventoryDirect laborCashManufacturing overheadAccounts receivable (Click to select)Materials inventoryAccounts payableWork in process inventoryDirect laborManufacturing overheadSalesAccounts receivableCash (Click to select)Rental equipmentManufacturing overheadWages expenseMaterials inventoryAccounts payableFinished goods inventoryCost of goods soldDirect labor (Click to select)Cost of goods soldRental equipmentDirect laborFinished goods inventoryAccounts payableWages expenseManufacturing overheadMaterials inventory