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 2. 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. 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 63,600 Raw Materials Inventory 63,600 2. Work in Process Inventory 84.800 Factory Labor 84,800 3. Work in Process Inventory 63600 Manufacturing Overhead 63600 4. Manufacturing Overhead 69960 Cash 69960 5. Finished Goods Inventory 143,100 Work in Process Inventory 143,100 e Textbook and Media (b1) How much manufacturing overhead was applied to Job 103 during the month? Manufacturing overhead