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19. Lurline Manufacturing Co. uses a job cost accounting system On February 1, the company has so in its Work in Process (WIP) Inventory account. I.urline works on four Jobs in February (524-527). Jobs 524 and 525 completed on February 27. During February, a summary of production data shows the following: For Direct Materials Cost. Direct Labor Cost. Factory Overhead Cost Job 524 S6,000 $5,000 S1.550 Job 525 8.900 7.300 2.263 Job 526 4.200 3,000 S??? Job 527 5.000 3.500 S??? Lurline applies estimated factory overhead cost to jobs using a single predetermined factory overhead rate based on direct labor cost. Instructions Complete the following four journal entries (1-4). Please use the following accounts for your journal entries: WIP Inventory, Raw Materials Inventory, Wages Payable, Factory Overhead, and Finished Goods Inventory: 1) Record Direct Materials cost for all jobs. 2) Record Direct Labor cost for all jobs. 3) Record Factory Overhead Cost applied to all jobs. 4) Record the completion of Jobs 524 and 525. (b) Calculate the balance of the WIP Inventory account on February 28. Please indicate "debit" or "credit with your