Sandhill Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1, 2022, Job 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $24,000, direct labor $14,400, and manufacturing overhead $19,200. As of January 1, Job 49 had been completed at a cost of $108,000 and was part of finished goods inventory. There was a $18,000 balance in the Raw Materials Inventory account on January 1. During the month of January, Sandhill Company began production on Jobs 51 and 52, and completed Jobs 50 and 51. Jobs 49 and 50 were sold on account during the month for $146,400 and $189,600, respectively. The following additional events occurred during the month. 1 3. Purchased additional raw materials of $108,000 on account. Incurred factory labor costs of $84,000. Incured manufacturing overhead costs as follows: depreciation expense on equipment $14,400; and various other verhead costs on account $19.200. Assigned direct materials and direct labor to jobs as follows Job No. Direct Materials Direct Labor 50 $12,000 $6.000 51 46 600 30.000 52 36.000 24,000 Assigned Indirect materials of $20 400 and Indirect labor of $24.000 Open job cost sheets for Jobs 50, 51, and 52. Enter the January 1 balances on the job cost sheet for Job 50. Post all costs to the job cost sheets as necessary. Job No. 50 Date Beg Direct Materials Direct Labor Manufacturing Overhead $ $ Cost of completed job Direct materials Direct labor Manufacturing overhead Total cost Job No. 51 Date Jan Cost of completed job Direct materials Direct labor Manulacte verlicad Total cost Job No. 52 Date Jan Direct Materials Direct Labor Manufacturing Overhead Direct Materials Direct Labor Manufacturing Overhead