Aquazona Pool Company is a custom pool builder. The company recently completed a pool for the Drayna family (Job 1324) as summarized on the incomplete job cost sheet below. Job Cost Sheet
Job Number: 1324
Date Started: 7/8/2018
Date Completed: 8/30/2018
Description: Drayna Pool Applied

Direct Materials Direct Labor Manufacturing Overhead
Req. No Amount Ticket Hours Amount Hours Rate Amount
MR 3345 $1,480 TT 335 25 $515.00
MR 3372 910 TT 340 42 865.20
MR 4251 1,290 TT 385 40 824.00
MR 4263 1,710 TT 425 39 803.40
MR 5236 2,090 TT 445 24 494.40
$7,480 170 $3,502.00

Cost Summary
Direct material Cost $7,550.00
Direc Labour Cost 3643.20
Applied Manufacuring Overhead ?
Total Cost

The company applies overhead to jobs at a rate of $10.35 per direct labor hour.

Required:
Prepare journal entries to record cost of goods sold and sales revenue for Job 1324.