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Required information Problem 15-1A Production costs computed and recorded; reports prepared LO C2, P1, P2, P3, P4 (The following information applies to the questions displayed below.) Marcelino Co.'s March 31 inventory of raw materials is $85,000. Raw materials purchases in April are $560,000, and factory payroll cost in April is $385,000. Overhead costs incurred in April are: indirect materials, $58.000; indirect labor. $29,000; factory rent, $30,000; factory utilities. $22,000, and factory equipment depreciation, $54,000. The predetermined overhead rate is 50% of direct labor cost Job 306 is sold for $630,000 cash in April. Costs of the three jobs worked on in April follow. Job 308 Job 306 $ 27,000 21,000 10,500 137,000 102,000 Job 307 $ 42,000/ 17,000 8,500 Balances on March 31 Direct materials Direct labor Applied overhead Costs during April Direct materials Direct labor Applied overhead Status on April 30 200,000 154,000 $105,000 100.000 Finished (sold) Finished (unsold) in process Problem 15-1A Part 2 a. Materials purchases (on credit). b. Direct materials used in production. c. Direct labor paid and assigned to Work in Process Inventory. d. Indirect labor paid and assigned to Factory Overhead. e. Overhead costs applied to Work in Process Inventory. f. Actual overhead costs incurred, including indirect materials. (Factory rent and utilities are paid in cash.) g. Transfer of Jobs 306 and 307 to Finished Goods Inventory. h. Cost of goods sold for Job 306. I. Revenue from the sale of Job 306. J. Assignment of any underapplied or overapplied overhead to the Cost of Goods Sold account. (The amount is not material.) 2. Prepare journal entries for the month of April to record the above transactions. View transaction list View journal entry worksheet e. Overhead costs applied to Work in Process Inventory. f. Actual overhead costs incurred, including indirect materials. (Factory re utilities are paid in cash.) g. Transfer of Jobs 306 and 307 to Finished Goods Inventory. h. Cost of goods sold for Job 306. 1. Revenue from the sale of Job 306. J. Assignment of any underapplied or overapplied overhead to the Cost Sold account. (The amount is not material.) 2. Prepare journal entries for the month of April to record the above trans View transaction list Journal entry worksheet Record the cost of indirect materials used Note: Enter debits before credits Transaction General Journal Credit Debit 164,000 f(1). Factory overhead Raw materials inventory 58 000 Record entry Clear entry View general journal - Prepare journal entries for the month of April to rec View transaction list Journal entry worksheet