Raul Ebony Advance Company employs a job order cost accounting system and keeps perpetual inventory records. The following transactions occurred in August 2019: 1. Direct materials requisitioned during the month: Job 21 $20,000 Job 22 16,000 Job 23 25,000 $61,000 2. Direct labor Incurred and charged to jobs during the month was: Job 21 $33,000 Job 22 28,000 Job 23 21.000 $82,000 3. Manufacturing overhead was applied to jobs worked on using a predetermined overhead rate based on 60% of direct labor costs. 4. Actual manufacturing overhead costs incurred during the month amounted to $54,000. 5. Job 21 consisting of 728 units and Job 23 consisting of 200 units were completed during the month. Raul Ebony Advance Company has the following accounts in its ledger: Work in Process Inventory Raw Materials Inventory Manufacturing Overhead Finished Goods Inventory Factory Labor Instructions a. Prepare journal entries to record the above transactions. Your answers must include a comma, e... 9,000 NOT 9000, if applicable. No abbreviations No dollar signs (S) in the general lournal. All misspelled accounts will be marked incorrect. No special a. Prepare journal entries to record the above transactions. Your answers must include a comma, e.g. 9,000 NOT 9000, if applicable. No abbreviations. No dollar signs ($) in the general journal. All misspelled accounts will be marked incorrect. No special characters, (e.g.,-) IGNORE the period and 2 places for cents (e., 60). DATE ACCOUNTING TITLE PR DEBIT CREDIT 1 2 3 4 CASH, A/P, ETC 5 3 4 CASH, A/P, ETC 5 (b) Answer the following questions: Your answers must include a comma, e.g., 9,000 NOT 9000, if applicable. No abbreviations. No dollar signs ($) in the general journal. All misspelled accounts will be marked incorrect. No special characters, (e.g..-) IGNORE the period and 2 places for cents (.e., 60). 1. How much manufacturing overhead was applied to Job 23 during the month? 2. Compute the unit cost of Job 21. 3. What is the balance in Work in Process Inventory at the end of the month? 4. Determine if manufacturing overhead was under-or over-applied during the month. How much over- or under-applied amount in question 4 above? 5