Custom Cabinetry has one job in process (Job 120) as of June 30, at that time, its job cost sheet reports direct materials of $7,100, direct labor of $3,300, and applied overhead of $2,805. Custom Cabinetry applies overhead at the rate of 85% of direct labor cost. During July, Job 120 is sold (on account) for $30,500, Job 121 is started and completed, and Job 122 is started and still in process at the end of the month. Custom Cabinetry incurs the following costs during July. July Product Costs Direct materials Direct labor Overhead applied Job 120 $3,000 3,100 ? Job 121 $7,300 5,200 ? Job 122 $3,600 3,300 ? Total $13,900 11,600 ? Journal entry worksheet 1 2 3 3 4 5 Record the entry to assign direct materials to job. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Record the entry to assign direct labor to job. Note: Enter debits before credits. General Journal Debit Credit Transaction b. Journal entry worksheet N Record the application of overhead to work in process. Note: Enter debits before credits. Transaction General Journal Debit Credit C. Journal entry worksheet Record the sale of Job 120 on account. Note: Enter debits before credits. General Journal Debit Credit Transaction d. Journal entry worksheet