Cullumber 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 $21,200 Job 102 16,960 Job 103 25,440 $63,600 Direct labor incurred and charged to jobs during the month was: Job 101 $33,920 Job 102 29,680 Job 103 21,200 $84,800 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 $69,960. 5. Job 101 consisting of 1,000 units and Job 103 consisting of 200 units were completed during the month. 2. 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 Debit Credit 1. Work in Process Inventory Raw Materials Inventory 2. Work in Process Inventory Factory Labor 3. Work in Process Inventory Manufacturing Overhead 4. Manufacturing Overhead Cash 5. Finished Goods Inventory Work in Process Inventory eTextbook and Media 63,600 84.800 63600 69960 143,100 63.600 84,800 63600 69960 143,100 (b1) How much manufacturing overhead was applied to Job 103 during the month? Manufacturing overhead