Starbird Manufacturing makes accessories for kitchens and home offices. Their Work-in-Process Inventory account had a debit balance of $32,500 on February 1. Also on February 1, Starbird's job cost sheets reported these amounts: Geller $ 7,300 Direct materials Direct labor Manufacturing overhead Totals Customer Job Thomas $ 4,100 3,600 4,400 $ 12,100 5,500 Easton $ 400 250 450 $ 1,100 6,500 $ 19,300 During the month of February, Starbird purchased $13,000 of raw materials on account, and on February 29 they paid all of their employees' wages for hours worked in February. They also incurred miscellaneous overhead costs of (meaning they received the bills for) $8,400 on account. Their February materials requisition slips and employee time tickets showed: Customer / Job Thomas Macintosh Easton Geller Total direct Total indirect Materials Requisition Slips $ 900 2,200 500 3,500 7,100 1.750 $ 8,850 Time Tickets $ 1,100 1,400 750 2.800 6550 1.400 $ 7,450 Starbird applied overhead to each job at a rate of 125% of direct labor cost. The jobs for Geller and Thomas were completed in February. REQUIRED: 1. Prepare February journal entries for (a) the purchase of raw materials, factory labor costs incurred, and manufacturing overhead costs incurred; (b) the assignment of direct materials, direct labor and overhead to production; and (c) the completion of jobs. 2. Create a T-account for Work-In-Process Inventory, and show its February 1 balance, each February entry, and its February 29 balance. 3. Show your reconciliation of the February 29 Work-In-Process Inventory balance with the costs of the unfinished jobs