Deluxe Design Company makes custom furniture. On December 1, there were two jobs in process: Job 683 with a cost of $14,200 and Job 684 with a cost of $23,500. Jobs 685, 686, and 687 were started during the month of December. Data on costs added during the month are as follows: Job 683 Job 684 Job 685 Job 686 Job 687 Direct materials $11,000 $8,000 $31,400 $16,700 $6,000 Direct labor 21,000 6,000 12,300 8,450 2,500 Overhead is applied to production at the rate of 80% of direct labor cost. Job 685 was completed on December 17. Job 684 was completed on December 21 and the client was billed at cost plus 45%. All other jobs remained in process. Prepare the journal entries to record the following: A. Requisitioning of raw materials B. Direct labor costs (assume wages have not yet been paid) C. Applied overhead D. Transfer to finished goods E. Sale of finished goods (assume sale was made on account) F. Closing underapplied/overapplied variance (all variances are immaterial) A B C