Job Cost Sheet....... Job number: 321....... Date started: May 10..... Product: 2" Brass Check Valves......... Date completed: May 21 ........ Units completed: 4,000 ...... Direct materials used = $7,720 ........ Direct Labor = $1,400....... Manufacturing overhead applied = $3,080 ........ Total cost of job no. 321 = $12,200..... Units cost (12,200 / 4,000 units) = $3.05 ....... Prepare general journal entries to:... a. Summarize the manufacturing costs charged to job no. 321. (Use one compound entry.)....... b. Record the completion of job no. 321...... c. Record the credit sales of 2,100 units from job no. 321 at a unit sales price of $5. Record in a spate entry the related cost of goods sold