Journalize the transactions

Jorgensen Corporation uses standard costs with its job order cost accounting system. In January, an order (Job No. 12) for 1,900 units of Product B was received. The standard cost of one unit of Product B is as follows. Normal capacity for the month was 4,390 machine hours. During January, the following transactions applicable to Job No. 12 occurred. 1. Purchased 6,460 pounds of raw materials on account at $1.35 per pound. 2. Requisitioned 6,460 pounds of raw materials for Job No. 12. 3. Incurred 2,945 hours of direct labor at a rate of $7.95 per hour. 4. Worked 2,945 hours of direct labor on Job No. 12. 5. Incurred manufacturing overhead on account $27,100. 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 $180,500