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Figure 5-14 Deluxe Design Company makes custom furniture. On December 1, there were two jobs in process, Job 683, with a cost of $14,200 and Job 684 with a cost of $23,500. Jobs 685, 686, and 687 were started during the month of December. Data on costs added during the month are as follows Job #683 Job #684 Job #685 Job #686 Job #687 Direct materials $11,000 $8,000 $31,400 $16,700 $6,000 Direct labor $21,000 $6,000 $12,300 $8,450 $2,500 overhead is applied to production at the rate of 80% of direct labor cost Job 685 as con pet d on December 17 684 was co mplete billed at cost plus 45%. All other jobs remained in process on December 2 and he c ent was Problem 5-23 Refer to Figure 5-14 Prepare the journal entries to record the following The actual overhead for December was $41,100 A. Requisitioning of raw materials B. Direct labor costs C. Applied overhead D. Transfer to finished goods E. Sale of finished goods (assume sale was made on account) F. Closing underapplied/overapplied variance (all variances are immaterial) E-cost E-sale