Jensen Fences uses job order costing. Manufacturing overhead is charged to individual jobs through the use of a predetermined overhead rate based on direct labor costs. The following information appears in the company's Work in Process Inventory account for the month of June:

Debits to account:
Balance, June 1	$	5,000
Direct materials		20,000
Direct labor		11,900
Manufacturing overhead (applied to jobs as 125% of direct labor cost)		14,875
Total debits to account	$	51,775
Credits to account:
Transferred to Finished Goods Inventory account		44,000
Balance, June 30	$	7,775
1. Record the costs charged to jobs during June. 2. Record the transfer cost of jobs completed in June to Finished Goods. 3. Record the cash sale of 80% of goods completed in June. 4. Record the cost of goods sold.