Question 3-Job Costing On March 1, Pixma Company had the following balances in its inventory accounts: Raw Materials $42,000 Work in Process Finished Goods S $9,905 Work in Process of $9,905 on March 1 was made up of three jobs with the following costs: Hint: Add these to get your beginning WIP amounts for March. During March, the following transactions occurred: a. Materials purchased on account: $15,000 b. Materials used: Job 817: \$8,500; Job 818: \$7,200; Job 819: $12,300; and $40 materials used indirectly c. Labour hours used on jobs: Job 817: 185 hours at $10 per hour; Job 818: 175 hours at \$11 per hour; Job 819:235 hours at \$10 per hour, and $60 labour used indirectly d. Overhead is applied on the basis of direct labour cost. [Hint: Look at the overhead applied to Jobs 817819 to determine the overhead rate.] e. Actual other overhead spent: $3,500 (assume cash) f. Jobs 817 and 818 were completed and transferred to the finished goods warehouse. g. Job 818 was shipped, and the customer was billed for 160 percent of the cost. h. Close overhead to Cost of Goods Sold (no pro-rating). Required: 1) Prepare the journal entries for transactions (a) through (h). Use the following page