Spokane Manufacturing Co. obtained the following information from its records for the month of July:

Jobs Completed and Sold
230 320 560
Direct materials cost . . . . . . . . . . . . . . . . . . $ 25,000 $ 15,000 $ 29,000
Direct labor cost ...................... 70,000 60,000 55,000
Factory overhead . . . . . ................ 50,000 40,000 63,000
Units manufactured . . . . . . . . . . . . . . . . . . . 10,000 5,000 14,000
Selling price .......................... 152,000 120,000 175,250
Required:
1. Prepare, in summary form, the journal entries that would have been made during the month to record the distribution of materials, labor, and overhead costs; the completion of the jobs; and the sale of the jobs.
2. Prepare schedules showing the gross profit or loss for July for the following:
a. The business as a whole.
b. Each job completed and sold.
c. Each unit manufactured and sold. (Round to the nearest cent.)