During the month of February the following transactions occurred to produce 3 products. 1. Material purchase on account 500.00 790.00 Sand Steel Chemical 4500.00 2. Direct material issued and direct labor cost Direct material issued Job. 1 Job. 2 Job. 3 227.50 780.00 3900.00 direct labor cost 1. Record journal entries 2. Calculate cost of each job 160.00 210.00 175.00 3. Factor over head is 60% of direct labor cost 4. Finished goods sold Birr 7200.00 Required