Exercise $7$: Job Order Costing $-$ Journal Entries, Statement of Cost of Goods Sold; Proofis The following is a summary of the postings to the cost sheets of Casa Oro: Factory overhead rate is $\backslash (40\backslash \%\backslash )$ of direct labor cost: Jobs completed in $200$D: Nos. D$-008,$ D$-015$ Job sold in $200$D at $50\backslash \%$ gross profit: Job Order No$.$ D$-008$ Factory overhead variance $($underabsorbed$),$ P $500.$ Required: a$.$ Journal entries. Use three work in process accounts. b Simple cost sheets c$.$ T$-$account for work in process d$.$ Statement of cost of goods manufactured e$.$ Proof of cost of goorls manufactured $($in tenns of job orders$)$ f$.$ Proof of work in process