During February, Cardella Manufacturing works on two jobs: A16 and B17. Summary data for these jobs are as follows: Manufacturing Costs Incurred Raw materials purchased on account: $54,000 Factory labour: $76,000, plus $4,000 of employer payroll taxes Manufacturing overhead exclusive of indirect materials and indirect labour: $59,800 Assignment of Costs Direct materials: Job No. A16, $27,000; Job No. B17, $21,000 Indirect materials: $3,000 Direct labour Job No. A16. $52,000: Job No. B17. $26,000 Indirect labour: $2,000 Manufacturing overhead rate: 80% of direct labour costs Job 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