Data for the next 8 questions: Dana Manufacturing Company uses a standard cost system for its single product, called Zoom. The following data are available for current year: Standards per unit of product for planned production of 20,000 units: Budgeted machine hours 30,000 hours Raw materials 4 pounds at $12 per yard Direct labor 2 hours at $10.80 per hour Variable overhead $7 per machine hour Fixed overhead $6 per machine hour Budgeted fixed overhead $180,000 Q16. Sold 10,000 units at $120 per unit plus 8% sales taxes in cash. The sales tax was not included in the price. Provide journal entry to record the sale transaction