onment Question 6 Jorgensen Corporation uses standard costs with its job order cost accounting system. In January, an order (Job No. 12) for 1.000 units of Product was received. The standard cost of one unit of Product B is as follows. Direct materials Direct labor 3 pounds at 51 30 per pound 1.30 hour at $9.00 per hour 2 hours (variable 54.00 per machine hour; fixed $3.00 per machine hour) $3.90 11.70 Overhead 14.00 Standard cost per unit $29.60 Normal capacity for the month was 4,190 machine hours. During January, the following transactions applicable to Jebe No. 12 occurred. 1. Purchased 3.200 pounds of raw materials an account at $1.37 per pound sitioned 3,200 pounds of raw materials for Job No. 12. Inc 1.340 hours of direct labor at & rate of $0.90 per hour. Worke 340 hours of direct labor on Job No. 12. Incurred inofacturing overhead on account 516,030 Applied over to Job No. 12 on basis of standard machine hours allowed 7. Completed Job 12 Billud customer for Job No. 12 at a selling price of $90,000, 5 6. (a) Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent maaily.) No Account Tities and Explanation Credit Debit 1