***This graded work is in addition to the MAL graded work in Pearson.* In chapter 2, we learned about Job Order Costing. Using the sample in Chapter 2 as your guide, create a company and a product and then a unique JOB COST RECORD. 1. Create a brief explanation of your company and product. 2. Create a JOB COST RECORD for one job in your company including Direct Materials, Direct Labor and Manufacturing Overhead and correct total costs. This is worth 15 points overall. 5 points for the explanation, 9 points for the job cost record creation, 1 point for the correct total costs. When your file is ready to submit, click on "Learning Unit 1: Graded Work via Blackboard" above. In the next screen, you may either attach your file or type your submission in the space provided. If attaching a file, your submission must be in one of the following formats: Excel, Word or PDF