kindly refer to the photo below:

Factory overhead is applied to production based on direct labor cost. Jobs 101 and 102 are completed and sold during the month. The jobs are delivered to the customer at cost plus 40% mark up on cost. Required: Reconstruct all the entries made during the month of July following the flow of costs. Ex. 6-6. Production losses Case a. Internal failure. Evergreen Manufacturing Company started 1,500 units in process on job order #2003. The prime cost placed in process consisted of P300,000 and P180,000 for materials and direct labor, respectively, and a predetermined rate was used to charge factory overhead to production at 133- 1/3% of direct labor cost. Upon completion of the job order, 100 units were rejected for failure to meet strict quality control requirements. The company bills customers at 50% above cost but sells rejected units at only 1/3 of production cost. REQUIRED: Give the entries to record the following: 1) The cost of production 2) To record the completion of the job assuming the rejected units is ascribed to a company failure which is normal. Case b. Internal failure. The following costs were incurred in producing 2,000 units of computer tables. Cost accumulation: Direct materials P1,320,000 Direct labor 1,600,000 Manufacturing overhead (150% of DL cost) 100 units were discovered defective and the cost to correct the units are as follows: Direct materials P20,000 Direct labor 32,000 Overhead is applied at the same rate The computer tables are then billed to customer at 60% above cost. Required: Entries to record the above from production up to its completionEx. 6-5 Reconstruction of entries On July 1 of the current year, the Work-in Process Inventory account has a balance of P22,800 while Raw Materials Inventory has a balance of P15,000 while the balance at the end of July is P18,000. Per Cost sheets: Job 101 Job 102 Direct materials P6,000 P8,000 Direct labor 3,000 2,500 Overhead . ? Amount charged to work in process for the month of July: Job 101 Job 102 Job 103 Job 104 Direct materials P3,000 P2,000 P6,000 P4,500 Direct labor 1,400 1,500 2,600 2,000