During February, Alexander Inc. worked on two jobs with the following data:
	Job 12	Job 13
Units in each order	100	200
Units Sold	100	--
Raw materials requisitioned (Feb 3)	$2,480	$1,970
Direct labor hours	820 hrs	1,166 hrs.
Direct labor cost (ending Feb 28)	$12,300	$17,490

Overhead is assigned on the basis of direct labor hours at a rate of $12. During February, Job 12 was completed and transferred to finished goods. Job 13 is the only unfinished job at the end of the month.
1. Prepare the journal entry for using the requisitioned raw materials. (3 pts)
Date	Account	Debit	Credit

2. Prepare the journal entry for all direct labor costs for the month. Assume workers have not yet been paid. (3 pts)
Date	Account	Debit	Credit

3. Prepare the journal entry to show Job 12 being completed and transferred to finished goods (3 points)
Date	Account	Debit	Credit