The April 2019 transactions of Jackson Productions Ltd, which uses a job order costing system, are shown below. (Ignore GST.)

1. Raw materials purchased, $342 000.

2. Raw materials issued to production, $320 000 direct and $42 000 indirect.

3. Factory payroll included $498 000 of direct labour and $96 000 of indirect labour.

4. Other overhead costs incurred were:

5. Depreciation of manufacturing equipment, $57 000.
6. Factory overhead is applied at 80% of direct labour cost.
7. Jobs completed and transferred to finished goods at cost, $1 170 000.
8. Jobs with a cost of $1 100 000 were sold for $1 375 000 cash.
9. Beginning inventories were:

Required

(a) Prepare the general journal entries to record the transactions.

(b) Calculate the ending balances in work in process, raw materials and finished goods.

(c) Was overhead underapplied or overapplied in April? By what amount?

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Rates $52 000 Supplies Insurance 40 500 48 000 Gas 76 800