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\fCustom Cabinetry has oneJob in process (Job 120) as ofJune 30; at that time, itsjob cost sheet reports direct materials of$7,400, direct labor of $4,400, and applied overhead of $3,740. Custom Cabinetry applies overhead at the rate of 85% of direct labor cost. During July, Job 120 is sold (on account) for $26500. Job 121 is started and completed. and Job 122 is started and still in process at the end ofthe month. Custom Cabinetry incurs the following costs during July. July Product Costs Job 129 Job 121 Job 122 Total Direct materials $1,906 $6,988 $2,606 $11,486 Dir-est labor 2,866 5,338 3,296 11,838 Over-head applied ? ? ? ? 1. Freparejournal entries for the following in July. 3. Direct materials used in production. [1. Direct labor used in production. c. Overhead applied. cl. The sale of Job 120. e. Cost of goods sold for Job 120. 2. Compute the July 3'l balances of the Work in Process Inventory and the Finished Goods Inventory accounts. [Assume there are no jobs in Finished Goods Inventory as of June 30.) Complete this question by entering your answers in the tabs bdow. Required 1 Required 2 Compute the July 31 balances of the Work in Process Inventory and the Finished Goods Inventory general ledger accounts. (Asume there are no jobs in nished Goods Inventory as of June 30.) Direct materials Direct labor Total cost $ 0 $ 0