Problem $2-2$A $($Algo$)$ Computing and recording job costs; preparing schedule of cost of goods manufactured LO P$1,$ P$2,$ P$3,$ P$4$

Please fill the blanks if necessary $+$ prepare a General Journal, information is blow:

Additional Information:

Raw Materials Inventory has a March $31$ balance of $$80,400.$

Raw materials purchases in April are $$501,000,$ and total factory payroll cost in April is $$364,000.$

Actual overhead costs incurred in April are indirect materials, $$50,250$; indirect labor, $$23,250$; factory rent, $$32,250$; factory utilities, $$19,250$; and factory equipment depreciation, $$51,250.$

Predetermined overhead rate is $50\%$ of direct labor cost.

Job $306$ is sold for $$636,000$ cash in April.

General Journal instructions for the month of April:

$1.$Materials purchases $($on credit$).$

$2.$Direct materials used.

$3.$Direct labor used $($and paid in cash$)$ and assigned to Work in Process Inventory.

$4.$Indirect materials used and assigned to Factory Overhead.

$5.$Indirect labor used $($and paid in cash$)$ and assigned to Factory Overhead.

$6.$Overhead costs applied to Work in Process Inventory.

$7.$Actual other overhead costs incurred $($Factory rent and utilities are paid in cash.$)$

$8.$Transfer of Jobs $306$ and $307$ to Finished Goods Inventory.

$9.$Cost of goods sold for Job $306.$

$10.$Revenue from the sale of Job $306$ received in cash.

$11.$Close underapplied or overapplied overhead to the Cost of Goods Sold account.