Remote Education Technology, Incorporated started and finished job number B67 during June. The job required $47,200 of direct material and 400 hours of direct labor at $23 per hour. The predetermined overhead rate is $5 per direct-labor hour. Required: Prepare journal entries to record the incurrence of production costs and the completion of job number B67. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. View transaction list Journal entry worksheet 1 2 Record transfer of job costs from work in process to finished goods inventory. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Record entry Clear entry View general journal