Exercise 3-25 Basic Journal Entries In Job-Order Costing (LO 3-5) Finley Educational Products started and finished job number B67 during June. The job required $4,600 of direct material and 45 hours of direct labor at $17 per hour. The predetermined overhead rate is $5 per direct-labor hour. Required: Prepare journal entries to record the incurrence of production costs and the completion of job number B67. (If no entry is required for a transaction/event, select "No journal entry required" In the first account fleld.) View transaction list Journal entry worksheet 1 2 Record the cost of the raw materials, direct-labor and manufacturing overhead costs applied to Job B67. Note: Enter debits before credits.. Transaction General Journal Debit Credit 1 Accounts receivable View general journal Record entry Clear entry