Sheffield Corporation uses standard costs with its job order cost accounting system, In January, an order (Job No, 12) for 2,000 units: of Product B was received. The standard cost of one unit of Product B is as follows. Normal capacity for the month was 4,390 machine hours. During January, the following transactions applicable to Job Na. 12 occurred. 1. Purchased 6,800 pounds of raw materials on account at $1,35 per pound. 2. Requisitioned 6.800 pounds of raw materials for Job No. 12. 3. incurred 3,100 hours of direct labor at a rate of $7.95 per hour. 4. Worked 3.100 hours of direct labor on Job No. 12. 5. Incurred manufacturing overhead on account $28,460 6. Applied overhead to Job Na 12 on basis of standard machine hours allowed. 7. Compieted Job No. 12. 8. Bliled customer for Job Na. 12 at a selling price of $190,000, 5. Manufacturing Overices Accounts Payable 6. Work in Processinventory Manufactuting Overhead 7. Finhied Goods inventory Wark in Process liventery B. Acrounts Receivatile Soles Revenue (To record sales.) Cout of Coods Sold Finistied Goods twventory (To record cost of goods sold.) (b) The parts of this question must be completed in order. This part will be available when you complete the part above. (c) The parts of this question must be completed in order. This part will be available when you complete the part above. (d) The parts of this question must be completed in order. This part will be available when vou complete the part above