During February, Alexander Inc. worked on two jobs with the following data: Units in each order Units sold Materials requisitioned Direct labor hours Direct labor cost Job 12 Job 13 100 units 200 units 100 units $2,480 $1,970 820 hrs. 1,166 hrs. $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 finishe goods. Job 13 is the only unfinished job at the end of the month. A. Prepare the journal entries for requisitioning all materials used during the month. Finished Goods Work in Process X 24,620 X X 24,620 X B. Prepare the journal entries for direct labor for the month. Assume the workers have not been paid yet. Cost of Goods Sold Finished Goods X 24,620 X X 24,620 X