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Williams Company shows the following costs for three jobs worked on in April. Additional Information a. Raw Materials Inventory has a March 31 balance of $93,000. b. Raw materials purchases in April are $505,200, and total factory payroll cost in April is $391,600. c. Actual overhead costs incurred in April are indirect materials, $52,600; indirect labor, $25,600; factory rent, $34,600; factor utilities, $21,600; and factory equipment depreciation, $56,200. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $650,000 cash in April. Complete this question by entering your answers in the tabs below. General Journal tab - Prepare journal entries to record the transactions of Williams Company during the month of April. General Ledger tab - One of the advantages of general ledger software is that posting is done automatically. To see the detail of all transactions that affect a specific account, or the balance in an account at a specific point in time, click on the General Ledger tab. Trial Balance tab - General ledger software also automates the preparation of trial balances. A trial balance lists each account from the General Ledger, along with its balance, either a debit or a credit. Total debits should always equal total credits. Job Costs tab - Calculate the total cost, and account classification for each job worked on during April. Cost of Goods Manufactured tab - Prepare a schedule of cost of goods manufactured for Williams Company during the month of April. Gross Profit tab - Calculate the gross profit on the sale of job(s) during April. Journal entry worksheet 5 6 a. Record the purchase of materials (on credit). Note: Enter debits before credits. 1 a. Record the purchase of materials (on credit). 2 b. Record the direct materials used. 3 c. Record direct labor used (and paid in cash) and assigned to Work in Process Inventory. 4 d. Record the indirect materials used and assigned to Factory Overhead. 5 e. Record the indirect labor used (and paid in cash) and assigned to Factory Overhead. 6 f. Record the overhead costs applied to Work in Process Inventory. Note : = journal entry has been entered 7 g. Record the actual other overhead costs incurred. (Factory rent and utilities are paid in cash.) 8 h. Record the transfer of Jobs 306 and 307 to Finished Goods Inventory. 9 i. Record the cost of goods sold for Job 306. 10j. Record the revenue from the sale of Job 306 received in cash. 11 k. Record the close underapplied or overapplied overhead to the Cost of Goods Sold account. Note : = journal entry has been entered General Ledger Account Accounts receivable, net \begin{tabular}{|c|c|c|c|c|} \hline No. & Date & Debit & Credit & Balance \\ \hline & March 31 & & & 232,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \multicolumn{6}{|c|}{ Raw materials inventory } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & March 31 & & & 93,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Work in process inventory } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & March 31 & & & 145,700 \\ \hline \end{tabular} Accumulated depreciation - Factory equipment \begin{tabular}{|c|c|c|c|c|} \hline No. & Date & Debit & Credit & Balance \\ \hline & March 31 & & & 166,000 \\ \hline \end{tabular} Accounts payable \begin{tabular}{|c|c|c|c|c|} \hline No. & Date & Debit & Credit & Balance \\ \hline & March 31 & & & 50,200 \\ \hline \end{tabular} Common stock, $5 par value \begin{tabular}{|c|c|c|c|r|} \hline No. & Date & Debit & Credit & Balance \\ \hline & March 31 & & & 302,000 \\ \hline \end{tabular} Paid-in capital in excess of par - Common \begin{tabular}{|c|c|c|c|c|} \hline No. & Date & Debit & Credit & Balance \\ \hline & March 31 & & & 202,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Retained earnings } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & March 31 & & & 775,500 \\ \hline \end{tabular} Williams Company Trial Balance March 31, 2021 Calculate the amount of overhead to be applied to each of the jobs worked on during April. Then, using the drop-downs, indica which account in the ledger should include the job's costs as of April 30. Prepare a schedule of cost of goods manufactured for Williams Company for the month of April. a. Raw Materials Inventory has a March 31 balance of $93,000. b. Raw materials purchases in April are $505,200, and total factory payroll cost in April is $391,600. c. Actual overhead costs incurred in April are indirect materials, $52,600; indirect labor, $25,600; factory rent, $34,600; factory utilities, $21,600; and factory equipment depreciation, $56,200. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $650,000 cash in April. Complete this question by entering your answers in the tabs below. Select the accounts used in the calculation of gross profit. Enter the amount of gross profit for Williams Company for the month of April