Help fill out$)$ Dillon Products manufactures various machined parts to customer specifications. The company uses a job$-$order costing system plies overhead cost to jobs on the basis of machine$-$hours. At the beginning of the year, the company used a cost formula to stimate that it would incur $$4,240,800$ in manufacturing overhead cost at an activity level of $558,000$ machine$-$hours.The company spent the entire month of January working on a large order for $12,600$ custom$-$made machined parts. The compan o work in process at the beginning of January. Cost data relating to January follow:a$.$ Raw materials purchased on account, $$319,000.$b$.$ Raw materials used in production, $$253,000(80\%$ direct materials and $20\%$ indirect materials$).$c$.$ Labor cost accrued in the factory, $$177,000($one$-$third direct labor and two$-$thirds indirect labor$).$d$.$ Depreciation recorded on factory equipment, $$62,800.$e$.$ Other manufacturing overhead costs incurred on account, $$85,800.$f$.$ Manufacturing overhead cost was applied to production on the basis of $40,900$ machine$-$hours actually worked during the month.g$.$ The completed job for $12,600$ custom$-$made machined parts was moved into the finished goods warehouse on January $31$ to await delivery to the customer. $($In computing the dollar amount for this entry, remember that the cost of a completed job consists of direct materials, direct labor, and applied overhead.$)$Required:$1.$ Prepare journal entries to record items $($a$)$ through $($f$)$ above $($ignore item $($g$)$ for the moment$)\mathrm{.}2.$ Prepare T$-$accounts for Manufacturing Overhead and Work in Process. Post the relevant items from your journal entries to these T$-$accounts$\mathrm{.}3.$ Prepare a journal entry for item $($g$)$ above$\mathrm{.}4.$ If $10,500$ of the custom$-$made machined parts are shipped to the customer in February, how much of this job's cost will be included in cost of goods sold for February?