Cambridge Manufacturing Inc. uses thejob ordercost system ofaccounting. The following information was taken from the companysbooks after all posting had been completed at the end ofMay:Jobs CompletedDirect MaterialsCost DirectLabor CostFactory Overhead Unit Completed1040 $3600 $4000 $1600 4001065 2380 2500 1000 2401120 1800 1700 680 200a. Prepare the journal entries to charge the costs of materialslabor and factory overhead toWork in Process.b. Compute the totalproduction costof each job.c. Prepare the journal entry to transfer the cost of jobs completedto Finished Goods.d. Compute theunit costof each job.e. Compute the sellingprice per unitfor each job assuming amark-on percentage of 40%.