Remote Education Technology, Incorporated, started and finished job number B67 during June. The job required $46,000 of direct material and 400 hours of direct labor at $17 per hour. The predetermined overhead rate is $5 per direct-labor hour. Required: Prepare journal entries to record the incurrence of production costs and the completion of job number B67. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the cost of the raw materials, direct-labor and manufacturing overhead costs applied to Job B67. Note: Enter debits before credits. Journal entry worksheet Record transfer of job costs from work in process to finished goods inventory. Note: Enter debits before credits.