Sunland Manufacturing Company employs a job order cost system and keeps perpetual inventory records. The following transactions occurred in the first month of operations: 1. Direct materials requisitioned during the month: Job 101 $23,200 Job 102 18,560 Job 103 27 840 $69,600 2. Direct labor incurred and charged to jobs during the month was: Job 101 $37,120 Job 102 32,480 Job 103 23,200 $92,800 COA3. Manufacturing overhead was applied to jobs using a predetermined overhead rate based on 75% of direct labor costs. 4. Actual manufacturing overhead costs incurred during the month amounted to $76,560. 5 . Job 101 consisting of 1,000 units and Job 103 consisting of 200 units were completed during the month. (a) Prepare journal entries to record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Debit Credit No. Account Titles and Explanation 1. 2