Just4U Company uses a job order cost system. The following data summarize the operations related to production for the month of January 20xx.a) Materials purchased on account: $150000b) Materials requisitioned and Factory labor used:JOB ORDERMATERIALSLABOR601$32400$19300602$21300$15200603$28400$17500604$26308$16395605$31225$18422General Factory Use$5300$32400c) Factory overhead costs incurred on account: $34500d) Depreciation of machinery and equipment: $5100e) The factory overhead rate is $50 per machine hour.Job OrderMachine Hours Used601320602225603300604285605312f) Jobs completed: #601 #603 #605g) Jobs shipped and billed: #601: $113200 #605: $88350Task:Prepare the proper t-accounts and show all balances and DETERMINE GROSS PROFIT.