Riverside Engineering is a machine shop that uses job order costing. Overhead is applied to individual jobs at a predetermined rate based on direct labor costs. The job cost sheet for job no. 321 appears below.

JOB COST SHEET JOB NUMBER: 321

PRODUCT: 2" BRASS CHECK VALVES

UNITS COMPLETED: 4000

DATE STARTED: MAY 10

DATE COMPLETED: MAY 21

Direct Materials Used: $7,300

Direct Labor: 1,300

Manufacturing Overhead Applied: 3,100

Total cost of job 321: $11,700

Unit cost (11,700 / 4,000 units): $2.93

a. Summarize the manufacturing costs charged to job no. 321. b. Record the completion of job no. 321. c. Record the credit sale of 1,900 units from job no. 321 at a unit sales price of $5. Record in a separate entry the related cost of goods sold. Prepare general journal entries to the above statements (Omit the "$" sign in your response):