King Toot 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 number 321 : Required: a. Summarize the manufacturing costs charged to job number 321. (Use one compound entry.) b. Record the completion of job number 321 . c. Record the credit sale of 2,300 units from job number 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: Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field