Round anwwer Orate preure summary entries anary 31 to record the current year's transactions pertaining to Job N are many internet is entered. Do not indent manually) 2 (Creaccount til Date Account Titles and Explanation Debit Sredit (To record raw materials used) ord factory labor used) sunt titles w Prepare summary entries at 31 to record the current transactions pertaining to Job NoCredit are automatically indeed when amster Do not in many Debit sait Date Account Titles and Explanation Jan 31 (To record raw materials used) 31 (To record factory labor used) 31 (To record manufacturing overhead) a nechy Current yea Overhead rate epare summary entries at January 31 to record the current year's transactions pertaining to Job N12 tomatically indented when amount is entered. Do not indent manually.) sunt titles Prepare summary entries at juary 31 to record the current year's transactions pertaining to Job No Credit are automatically when amster Do not inden manually Debit ndit Date Account Titles and Explanation Jan 31 (To record raw materials used) 31 (To record factory labor used) 31 (To record manufacturing overhead) Cost of completed job: Direct materials $15,600 Direct labor 20,700 Manufacturing overhead 16,794 Total cost $53,094 Unit cost ($53,094 = 2,000) $26.55