During February, Charm Inc. worked on two jobs with the following data:

	Job 12	Job 13
Units in each job	100 units	200 units
Units sold	100 units	----
Materials requisitioned	$5,230	$3,970
Direct labor hours	900 hrs.	1,220 hrs.
Direct labor cost	$13,500	$18,300

Overhead is assigned on the basis of direct labor hours at a rate of $8. During February, Job 12 was completed and transferred to Finished Goods. Job 13 is the only unfinished job at the end of the month.

Prepare the journal entries reflecting the completion of Job 12 and its sale on account. The selling price is 130% of cost.