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 DATE STARTED: May 10 PRODUCT: 2" Brass Check Valves DATE COMPLETED: May 21 UNITS COMPLETEDI 5.000 Direct materials used $ 7.100 Direct labor 1,500 Manufacturing overhead applied 2,800 Total cost of Job no. 321 $11,400 Unit cost ($11,400 + 5,000 units) $ 2.28 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 2,300 units from job no 321 at a unit sales price of $10. Record in a separate entry the related cost of goods sold