Exerclse 17.3 (Algo) Journal Entrles In Job Order Costing (LO17-1, LO17-2, LO17-3, LO17-4, LO17-5) King Tool is a machine shop that uses job order costing. Overhead is applied to Indlidual jobs at a predetermined rate based on direct labor costs. The following is a job cost sheet for job no. 321 . a. Summarlze the manufacturling costs charged to job no. 321. (Use one compound entry.) b. Record the completion of job no. 321. c. Record the credit sale of 2,300 units from job no. 321 at a unit sales price of $10. Record In a separate entry the related cost of goods sold. Prepare general Journal entrles to the above statements: (If no entry is required for a transaction/event, select "No Journal entry required" in the first account field.) Journal entry worksheet 4 Record the manufacturing costs incurred on job no. 321 . Note: Enter debits before cred ts