The following costs were incurred in February by Container Corp., which produces customized steel storage bins:

Direct material purchased on account		$152,000
Direct material used for jobs:
Job #217	$89,600
Job #218	14,400
Other jobs	107,200	211,200
Direct labor costs for month:
Job #217	$20,800
Job #218	28,000
Other jobs	39,200	88,000
Actual overhead costs for February		440,000

The balance in Work in Process Inventory on February 1 was $33,600, which consisted of $22,400 for Job #217 and $11,200 for Job #218. The February beginning balance in Direct Material Inventory was $89,200. Actual overhead is applied to jobs at a rate of $4.95 per dollar of direct labor cost. Job #217 was completed and transferred to Finished Goods Inventory during February. Job #217 was delivered to the customer at the agreed-upon price of cost plus 35 percent.

Required

a. Prepare journal entries to record the preceding information.

b. Determine the February ending balance in WIP Inventory.

c. How much of the balance determined in part (b) relates to Job #218?