In a normal job order costing system, Job #41 was in process at the beginning of the month, Job #42 was started, and Job #41 was completed during the month. Information for the month follows:

Beginning work in process, Job #41 $2,300

Budgeted overhead rate 140% of direct labor cost

	Materials	Labor Time
Job #	Requisitions	Records
41	$1,600	$2,000
42	2,700	3,500
General	1,400	1,900
Total	$5,700	$7,400

Prepare the following selected journal entries. (Type your journal entries in the space provided. Label your entries to correspond with the requirements (a, b, etc.). Clearly indicate debits and credits, either by labeling each line Dr or Cr, or by aligning debits on the left and indenting credits. Just be sure I can tell debits from credits in your entries.)

a. Prepare the journal entry or entries to record the materials requisitioned (used) to production.

b. Prepare the journal entry or entries to record the labor used in production.

c. Prepare the journal entry to record the manufacturing overhead allocated to production.

d. Prepare the journal entry to record the completion of Job #41.

e. Prepare the two journal entries to record (1) the sale of Job #41 for $14,500, and (2) the related cost of the job sold.