Journal entries for job order costing Cycle Specialists manufactures goods on a job order basis. Durin the month of June, three jobs were started in process. (There was no work in process at the beginning of the month.) Jobs Sprinters and Trekkers were completed and sold, on account, during the month (selling prices: Sprinters, $22,000; Trekkers, $27,000); Job Roadsters was still in process at the end of June. E1-13 The following data came from the job cost sheets for each job. The factory overhead includes a total of $1,200 of indirect materi- als and $900 of indirect labor. Journal entries for job order costing Cycle Specialists manufactures goods on a job order basis. Durin the month of June, three jobs were started in process. (There was no work in process at the beginning of the month.) Jobs Sprinters and Trekkers were completed and sold, on account, during the month (selling prices: Sprinters, $22,000; Trekkers, $27,000); Job Roadsters was still in process at the end of June. E1-13 The following data came from the job cost sheets for each job. The factory overhead includes a total of $1,200 of indirect materi- als and $900 of indirect labor