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Vaughn Corporation uses standard costs with ies job order cost accounting system, in January, an order Uob No. 12. for 2,000 units of Product B was received The standard cost of one unit Product Bis as follows Normal capacity for the month was 4.300 machline hours. During January the following transactions apgficable to Job No. 12 occurred. 1. Purchased 3,300 pounds of raw materials on account at $106 per pound. 2. Requisitioned 3,300 pounds of raw materials for 30b No, 12 3. Incurred 1.280 hours of direct laber at a rate of 57.90 per heur. 4. Worked 1,280 hours of direct labor on Job No, 12. 5. Incurted manulacturing overhead on account 315,240 6. Applied overhead to Job No. 12 on busis of standard muchine hours allowed 7. Completed Job No.12 Bsiled customer for dob No, 12 at a selling price of $85,000 No. Account Titles and Explanation Debit Credit 1. RawMaterials inventory Materiais Price Variance Accounts Payable 2. Workin Process Inventory Materials Quantity Variance Raw Materials Inventory 3. Factory Labor Labor Price Variance Factory Wages Payable 4. Workin Process Inventory Labor Quantity Variance 5. Manufacturing Overhend Accounts Payable 6. Work in Process inventory Manufacturing Overhead 7. Finished Goods inventory Workin Processinventory 8. Accounts Receivable (To record sales.) Cost of Goods Sold Finished Goods inventory (To record cost of goods sold.) Post to the job order cost accounts. (Post entries in the order of journal entries pres Materials Quantity Variance Labor Price Variance Labor Quantity Variance Work in Process Inventory Finished Goods Inventory Cost of Goods Sold