Please include the journaling of the follow: - direct materials -direct labor -Overhead job 423-completion of 5700 dvd ?-revenue portion of sales 423 -cost of goods portion to the sale

Pictures by April 5. White incurred the following direct costs: (Click the icon to view the costs.) White Technology Co. manufactures DVDs for computer software and entertainment companies. White uses job order costing. On April 2, White began production of 5,700 DVDs, Job 423, for Stick People Pictures for $1.20 sales price per DVD. White promised to deliver the DVDs to Stick People (Click the icon to view additional information.) Read the requirements. Requirement 1. Prepare a job cost record for Job 423. Calculate the predetermined overhead allocation rate (round to two decimal places); then allocate manufacturing overhead to the job. Begin by determining the total amount of direct materials and direct labor incurred on the job. Next, calculate the predetermined overhead allocation rate and apply manufacturing overhead to the job. Lastly, compute the total cost of Job 423 and the cost per DVD. Job Cost Record Job No. 423 Customer Name Stick People X Data table 4 Job Description 5,700 DVDS Date Promised 4-5 Date Started 4-2 Date Completed 4-3 Date Direct materials Direct labor Labor Time Record No. Description Amount Manufacturing overhead allocated 4/02 655 10 hours @ $18 per hour $ 180 Labor Time 4/03 656 20 hours @ $15 per hour 300 Requisition Record Date Number Amount Number Amount Date Rate Amount Materials Requisition of direct Date NO. Description Amount 372 655 180 labor cost 4/02 31 lbs. polycarbonate plastic @ $12 per lb. $ 372 725 Overall Cost Summary 4/02 25 lbs. acrylic plastic @ $29 per lb. 725 126 656 300 Direct materials 4/03 3 lbs. refined aluminum @ $42 per lb. 126 Direct labor Manufacturing overhead Allocated Print Done Total Job Cost Cost per DVD Totals assignment of direct labor and the allocation of manufacturing overhead to Job 423. Wages are not yet paid. (Record debits first, then credits. Exclude explanations from any journal entries.)