Jorgensen Corporation uses standard costs with its job order cost accounting system. In January, an order (Job No. 12) for 1,000 units of Product B was received. The standard cost of one unit of Product B is as follows. Normal capacity for the month was 4,410 machine hours. During January, the following transactions applicable to Job No. 12 occurred. 1. Purchased 3,400 pounds of raw materials on account at $1.26 per pound. 2. Requisitioned 3,400 pounds of raw materials for Job No. 12. 3. Incurred 1,670 hours of direct labor at a rate of $8.90 per hour. 4. Worked 1,670 hours of direct labor on Job No. 12. 5. Incurred manufacturing overhead on account $15,580. 6. Applied overhead to Job No. 12 on basis of standard machine hours allowed. 7. Completed Job No. 12. 8. Billed customer for Job No. 12 at a selling price of $95,000. (a) Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) ( I I elui u cuss ui guuas suid.)