Fill in the blanks. At the end of the second week in March, Job No. 710 has an accumulated total cost of $37,800. In the third week, $9,000 of direct materials were used on Job 710, 300 hours of direct labor were charged to the job at $40 per hour, and manufacturing overhead was applied on the basis of $40 per machine-hour for overhead. Job No. 710 was the only job worked on in the third week. It was also completed in the third week. Job No. 710 used 160 machine-hours during the third week in March. Complete the journal entries required to record completion and transfer to finished goods inventory. Debit direct materials used 9,000 Work in Process Inventory Record direct labor 12,000 Factory Payroll Record overhead applied Work in Process Inventory 6,400 Record transfer to finished goods 65,200 Previous I Skip | Save 2019 7:37 34 PM Easterm Standard Time