to Digital Pictures by September 5. Lu incurred the following direct costs: (Click the icon to view the costs.) (Click the icon to view additional information.) Read the requirements. Job Cost Record Next, iournalize the use of direct labor. Requirement 3. Journalize completion of the job and the sale of the 5,200 DVDs on account. (Record debits first, then credits. Exclude explanations from any journal entries.) 3egin by preparing the entry to show the completion of the job. Data table More info Lu Technology allocates manufacturing overhead to jobs based on the relation between estimated overhead of $540,000 and estimated direct labor costs of $400,000. Job 423 was completed and shipped on September 3 . Requirements 1. Prepare a job cost record for Job 423. Calculate the predetermined overhead allocation rate (round to two decimal places); then allocate manufacturing overhead to the job. 2. Journalize in summary form the requisition of direct materials and the assignment of direct labor and the allocation of manufacturing overhead to Job 423. Wages are not yet paid. 3. Journalize completion of the job and the sale of the 5,200 DVDs on account