During February, Charm Inc. worked on two jobs with the following data: Units in each job Units sold Materials requisitioned Direct labor hours Direct labor cost Job 12 Job 13 100 units 200 units 100 units $5,230 $3,970 900 hrs. 1,220 hrs. $13,500 $18,300 K 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. 1. 2. 3.