Mendelsohn Manufacturing began two jobs during the month of January 20X6. There was no beginning inventory. The following costs were incurred: Job A Job B Direct material $2,000 $3,000 Direct labor 4,000 5,000 Mendelsohns estimated manufacturing overhead for 20X6 is $117,000, and the estimated direct labor cost is $90,000. Mendelsohn applies overhead to production based on direct labor cost. During the month, Job A was completed but not sold. Job B has not been completed.

REQUIRED: Prepare the following journal entries: (1) Record direct material for each job. (2) Record direct labor for each job. (3) Record the allocation of manufacturing overhead for each job. (4) Record the transfer to finished goods of Job A.