Riverside Engineering is a machine shop that uses job order costing. Overhead is applied to individual jobs at a predetermined rate based on direct labor costs. The job cost sheet for job no. 321 appears below. JOB COST SHEET JOB NUMBER: 321 DATE STARTED: May 10 PRODUCT: 2" Brass Check Valves DATE COMPLETED: May 21 UNITS COMPLETED: 4000 Direct materials used $ 7,300 Direct labor 1,100 Manufacturing overhead applied 3,200 Total cost of job no.

21 $ 11,600 Unit cost $ 2.90 a. Summarize the manufacturing costs charged to job no. 321. b. Record the completion of job no. 321. c. Record the credit sale of 2,300 units from job no. 321 at a unit sales price of $5. Record in a separate entry the related cost of goods sold. Prepare general journal entries to the above statements: General Journal Debit Credit a. b. c