Keira's Kitchen uses a job order costing system. 8-1 Viola Davis orders a custom break front. 8-2 factory orders 20 yards of lumber for $100 per yard. 8-2-8-10 Factory works on break front Direct labor 70 hours at $50 per hour. Manufacturing overhead is allocated based on direct labor hours.The predetermined overhead rate is $30 per hour. 8-11 The breakfront is finished and transferred to the showroom. 8-12 The breakfront is delivered to Viola Davis and she is billed $40,000. Required Prepare the appropriate journal entries and post them to the ledger.