Journalize the following transaction:

Jan. 16: Applied $6434 of direct labor to Job No. 1405, which will complete the job. (Time Ticket No. 260) Applied factory overhead using the appropriate rate. Transferred the completed job to the finished goods account.

Job Cost Record Job #1405 Customer Name: A.J. Outfitters Company Job Description: 75 units Advanced C1 (Competition-SUP) Date Promised: January 25 Date Started: December 22 Date Completed:
Direct Materials		Direct Labor		Factory Overhead
Date	Requisition #:	Amount	Time Ticket #	Amount	Date	Rate	Amount
Dec. 22	1677	$21,030			Dec. 31	125% of DL cost	$31,325.00
Dec. 31			254,356	$25,060.00
					Overall Cost Summary Direct Materials: Direct Labor: Factory Overhead: Total Job Cost: