The following account appears in the ledger after only part of the postings have been completed for July, the first month of the current fiscal year: Work in Process July 1 Balance 60,200 Direct materials 147,000 Direct labor 120,000 Factory overhead is applied to jobs at the rate of 60% of direct labor cost. The actual factory overhead incurred for July was $75,000. Jobs completed during the month totaled $301,200. a. Journalize the entries to record (1) the application of factory overhead to production during July and (2) the jobs completed during July. If an amount box does not require an entry, leave it blank. 1. fill in the blank 0c964101b01f051_2 fill in the blank 0c964101b01f051_3 fill in the blank 0c964101b01f051_5 fill in the blank 0c964101b01f051_6 2. fill in the blank 0c964101b01f051_8 fill in the blank 0c964101b01f051_9 fill in the blank 0c964101b01f051_11 fill in the blank 0c964101b01f051_12 b. What is the balance of the factory overhead account on July 31