Fine Furniture Ltd had a balance in its Work in Process Inventory account on 1 October 2016 of $13 600 made up of two jobs: Job 730, $6400; and Job 731, $7200. At the end of October, costs assigned to production summarised by the source documents are presented below:

Job no.	Materials requisitions	Labour time records
730 731 732 Factory overhead (actual)	$5 880 6 360 10 160 2 620 $25 020	$6 400 7 700 15 800 4 120 $34 020

Factory overhead is applied to jobs at the rate of 100% of direct labour costs. Job 730 was the only job completed during October.

Required

A. Show the general journal entries to record the costs as revealed by the source documents and the application of factory overhead.

B. Prepare the Work in Process Inventory account for the month of October.