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 Individual 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 completlon of job no. 321. c. Record the credlt sale of 2100 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 entries to the above statements: (If no entry is required for a transaction/event, select "No Journal entry requlred" in the first account field.) Journal entry worksheet Record the manufacturing costs incurred on job no, 321 . Note: Enter debits before credits