US wieveanat, Hansgerikdl leountin. 2 Helo 1 Problem 11-6A (Part Level uses standard costs with its job order cost accounting system. In January, an order (lob No. 12) for 1,200 units of Product B was received. The standard cost of one unit of Product B is as follows 3 pounds at $1.00 per pound Direct labor 9.60 Overhead hour) 13.80 Standard cost per unit Normal capacity for the month was 4,300 machine hours. During January, the folowing transactions applicable to Job No. 12 occurred. 1. Purchased 3,960 pounds of raw materials on account at $1.06 per pound. 2. R 3. Incurred 1,536 hours of direct labor at a rate of $7.90 per hour. 4. Worked 1,536 hours of direct labor on Job No. 12. 5. Incurred m 6. Applied overhead to Job No. 12 on basis of standard machine hours allowed 3,960 pounds of raw materials for Job No. 12. overhead on account $18,000. . Completed Job No. 12. /620