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. DATE STARTED: May 19 DNTN COMPLETED May 21 JOD COST SHEET JOH NUMERE 22 PRODUCT 2 Check Valves UNITS COMPLITRDI ST000 Direct materials used Direct labor Manufacturing overhead applied Total cost of Job no. 321 Unit coat ($11,900 + 5,000 units) $ 7,900 1.100 2,900 $11,900 $ 2.38 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 1,900 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 required in the first account field.) View transaction fist Journal entry worksheet > Record the cost of sales of 1,900 units from job no. 321. Note: Enter debit before credits General Journal Dobit Credit Transaction 02 Record entry Clear entry View general Journal