Q4-Here is basic data for Ahmed Enterprises. Beginning raw materials inventory $18,000 Beginning work in process inventory Beginning finished goods 27,000 Cost of materials purchased inventory Cost of direct materials 42,500 Direct labor incurred requisitioned Actual manufacturing overhead 81,000 Completed goods (Marks 5+5) $ 32,000 74,000 67,500 147,500 Cost of goods sold 130,000 Manufacturing overhead rate (% of direct 125% labor Required: a- What would be the entry to record the cost of goods completed? b- What would be the entry to record the cost of jobs sold? After adjustment of over/under applied in CGS