overhead rate, dete apply overhead to Job No. 551 on January 15. DO IT! 2.4 (LO 4), AP During the current month, Standard Corporation completed Job 310 and Job 312. Job 310 cost $70,000 and Job 312 cost $50,000. Job 312 was sold on account for $90,000. Journalize the entries for the completion of the two jobs and the sale of Job 312 (use January 31 for the dates).