A company offers a 25% trade discount when providing services of $5,000 or more to its customers. Record the transaction when the company provides services of $5,400 (not including the trade discount) on account. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)

Mno corporation uses a job-order costing system with a predetermined overhead rate based on direct labor-hours. the company based its predetermined overhead rate for the current year on the following data: total estimated direct labor-hours 50,000 total estimated fixed manufacturing overhead cost $ 285,000 estimated variable manufacturing overhead per direct labor-hour $ 3.80 recently, job p123 was completed with the following characteristics: total actual direct labor-hours 20 direct materials $ 710 direct labor cost $ 500 the amount of overhead applied to job p123 is closest to: