Please solve this problem

Problem 23-6A (Part Level Submission) Jorgensen Corporation uses standard costs with its job order cost accounting system. In January, an order (Job No. 12) for 1,200 units of Product B was received. The standard cost of one unit of Product B is as follows. Direct materials Direct labor Overhead Standard cost per unit 3 pounds at $1.00 per pound 1.20 hour at $8.00 per hour 2 hours (variable $4.10 per machine hour; fixed $2.80 per machine 3.00 9.60 13.80 $26.40 hour) Normal capacity for the month was 4,300 machine hours. During January, the following transactions applicable to Job No. 12 occurred. 1. Purchased 3,960 pounds of raw materials on account at $1.06 per pound 2. Requisitioned 3,960 pounds of raw materials for Job No. 12. 3 Incurred 1,536 hours of direct labor at a rate of $7.90 per hour 4. Worked 1,536 hours of direct labor on Job No. 12. 5. Incurred manufacturing overhead on account $18,000 6. Applied overhead to Job No. 12 on basis of standard machine hours allowed 7. Completed Job No. 12. 8. Billed customer for Job No. 12 at a selling price of $102,000