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9,500 Kelley Company shows the following costs for three jobs worked on in April, Job 300 Job 307 Job 308 Balances on March 31 Direct materials (in March) $ 31,000 $ 38,000 Direct labor (in March) 22,000 19,000 Applied overhead (March) 11,000 Costs during April Direct materials 137,000 223,000 $ 101,000 Direct labor 89,000 155,000 106,000 Applied overhead Status on April 30 Finished Finished In process (sold) Cunsold) Additional Information a. Raw Materials Inventory has a March 31 balance of $85.000 b. Raw materials purchases in April are $502,000, and total factory payroll cost in April is $374.000 c. Actual overhead costs incurred in April are Indirect materials, $51.000; Indirect lobor, $24.000; factory rent. $33,000; factory utilities, $20,000; and factory equipment depreciation, $53,000 d. Predetermined overhead rate is 50% of direct labor cost e. Job 306 is sold for $610,000 cash in April Cost of Goods Mlg Gross Profit General General Requirement Job Costs Journal Trial Balance Ledger Prepare Journal entries for the month of April's transactions. View transaction list Journal entry worksheet . 9. Record the actual other overhead costs incurred. (Factory rent and utilities are paid in cash.) Note: Enter debits before credits Debit Credit Date Account Title April 30 Factory overhead Cash 53,000 Record entry Clear entry View general Journal Requirement General Journal General Ledger Trial Balance Job Costs Cost of Goods Mfg Gross Profit Prepare journal entries for the month of April's transactions. View transaction list Journal entry worksheet . h. Record the transfer of Jobs 306 and 307 to Finished Goods Inventory. Note: Enter debits before credits. Date Account Title April 30 Finished goods inventory Work in process inventory Debit Credit Record entry Clear entry View general journal Journal entry worksheet 1. Record the cost of goods sold for Job 306. Note: Enter debits before credits Date Account Title Debit Credit April 30 Record entry Clear entry View general journal Journal entry worksheet 1. Record the revenue from the sale of Job 306 received in cash. Note: Enter debits before credits. Date April 30 Account Title Debit Credit Record entry Clear entry View general journal Journal entry worksheet k. Record the close underapplied or overapplied overhead to the cost of Goods Sold account. Note: Enter debits before credits Date April 30 Account Title Debit Credit Record entry Clear entry View general Journal