Jan 31) Record the journal entry to account for the labor costs of jobs during January. Use a separate subsidiary account for each individual job. In addition to the costs of direct labor, Various Violins spent $300 on indirect labor during the period. $200 of these wages were still payable to 18 employees at period's end and the remainder had already been paid in cash. 19 20 WIP Inventory Job #1 21 WIP Inventory Job #2 22 WIP Inventory Job #3 31-Jan 23 Manufacturing Overhead 24 Cash 25 26 27 700 1,200 1,800 300