NEED-TO-KNOW 19-1 A manufacturer's job cost sheet reports direct materials of $1,200 and direct labor of $250 for printing 200 T-shirts for a bikers' reunion. Estimated overhead is computed as 140% of direct labor costs. Work in Process Inventory DM used 1,200 DL Used 250 Fact OH 350 Total 1,800 1. What is the estimated overhead cost for this job? 2. What is the total cost per T-shirt for this job? 3. What journal entry does the manufacturer make upon completion of this job to transfer costs from work in process to finished goods? Debit Credit General Joumal Finished Goods Inventory Work in Process Inventory Learning Objective P1: Describe and record the flow of materials costs in job order costing