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. Both jobs were started on February 4th. On February 28, 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 on Feburary 4. (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