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. JOB COST SHEET JOB NUMBER: 321 PRODUCT UNITS COMPLETED: 5,000 Direct materials used Direct labor DATE STARTED: May 10 DATE COMPLETED: May 21 Manufacturing overhead applied Total cost of job no. 321 $ 8,000 2,600 9,400 $20,000 Unit cost ($20,000 5,000 units) 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 4,000 units from job no. 321 at a unit sales price of $10. Record in a separate entry the related cost of goods sold. Prepare general journal entries to the above statements: If no entry is required for a transaction/event, select "No journal entry View transaction list Journal entry worksheet Record the manufacturing costs incurred on job no. 321. Note: Enter debits before credits