Floyd's Auto Repair Shop uses a job order cost system to track the cost of each repair. Floyd's applies its garage or shop overhead at a rate of $20 per direct fabor hour spent on each repair, Floyd's uses the following accounts to track the cost of all repairs : Because an auto shop does not manufacture a product, the overhead cost would include all of the indirect costs, that are incurred in the garage or shop that cannot be traced to a specific repair job The following transactions occurred during the most recent month a. Purchased raw materiais (parts and supplies) on account $21100. b. Used $15,900 in raw matenais (parts and supplies) Of this, $13,100 wos for major parts that were traceable to individual repair jobs, and the remainder was for incidental supplies such as lubricants, rags, fuel, and so on. c. Recorded a total of $8.200 in direct labor cost (for 410 hours) that are owed but not yet paid d. Applied ovethead to repair jobs at a rate of $2.5,40 per direct labor hout. t Completed repar jobs costing $48,000 and charged customers at cost plus an additional 26 percent. (Note: You can bypass the Finished Goods inventory account, which would not be used in this context) Required: Prepare joutnal entries for transactions (a) through if) using the account names shown and other appropriate accounts such as Cash, Payables, Accumulated Depreciation, Prepaids, and Sales Revenue Note; If no entry is required for o tromaction/event, select "No Journol Entry Required" in the first occount field