During February. Cardella Manufacturing works on two jes: A35 and 3:17. Summary data for these jobs are as follows: Manufacturing Costs inced Raw materials purchased on account: $54,000 Factory labour: 876,000. plus $4.000 d employer payroll taxes Manufacturing overhead exclusive of indirect materials and indirect labour $59.500 Assignment of Costs Direct materials: Job No. 16.527.000: Job No. 317.521.000 Indirect materials: 53,000 Direct labour Job No. A16, 552.000: Job No. 317.526.000 Indirect labour $2.000 Manufacturing overhead rate: 80% of direct labour costs 206 A16 was completed and sold on account for 150.000. Job B17 was only partially completed Journalize the February transactions indicating the flow of costs