5. Tyler Tooling Company uses a job order cost system with overhead applied to products on the basis of machine hours. For the upcoming year, the company estimated its total manufacturing overhead cost at $201,600 and total machine hours at 63,000. During the first month of operations, the company worked on three jobs and recorded the following actual direct materials cost, direct labor cost, and machine hours for each job: Job 101 Job 102 Job 103 Total Direct materials used $10,800 $8,500 $6,000 $25,300 Direct labor $17,600 $6,000 $4,400 $28,000 Machine hours 1,700 hours 2,400 hours 1,100 hours 5,200 hours Job 101 was completed and sold for $51,600. Job 102 was completed but not sold. Job 103 is still in process. Actual overhead costs recorded during the first month of operations totaled $11,840. A. Record the transfer of completed job 102 to finished goods inventory. B. Record the transfer of the job sold to cost of goods sold account. C. Record sales revenue and cash received. D. Record the transfer of the manufacturing overhead account balance to cost of goods sold