Custom Backpacks started and finished job number D46, a batch of 100 backpacks, during July. The job required $2850 of direct material and 25 hours of direct labour at $25 per hour. The predetermined overhead rate is $12.50 per direct labour hour. Required:

Help needed in:

a) Journal entries to record the incurrence of production costs and the completion of job number D46.

b) The cost per backpack for job number D46.