King Tool is a machine shop that uses job order costing. Overhead is applied to individual jobs at a predetermined rate based on direct labor costs. The following is a job cost sheet for job no$.321.$

a$.$ Summarize the manufacturing costs charged to job no$.321.($Use one compound entry.$)$

b$.$ Record the completion of job no$.321$

c$.$ Record the credit sale of $2,100$ units from job no$.321$ at a unit sales price of $$10.$ Record in a separate entry the related cost of goods sold.