Mae purchases on credactory payroll (din cash and loverheads including erect materials and direct berdactory rent and utilities are padinah) 1. A n te de materials, direct labew, and applied overhead costs to the Goods in Process Traner of Jobs 300 and 307 in the Finished Goods entory d. Contol goods sok for Job 306 e. Reverse home sale of Job 306 1. As a nt of any underapoor over overhead to the Cost of Good to count (The amount of material) 2. Prepare uma entries for the month of April to record the above transactions (Omit the sign in Required Information The flowing information a s to the questions displayed below! Detail Can Journal To record must purchases Raw materials inventory Accounts payable 400000 400000 Witry Co's March 31 wwertory of ww materials 150.000 Raw mate purchases Arte $100000 and factory payroll coin Apis 220.000 Overhead costs incurred in Arrendirect materials $10000 nuect labor, 5000 factory rent $20,000 factory utes, 522.000, and factory equipment depreciation. $30,000. The predetermined overhead rates of direct labor cost Job 306 sold for $380.000 cash in Art Costs of tve jobs worked on in Aard follow To contactory payroll Factory payroll 220000 220000 Job 306 jeb 307 Job 30 To record indirect materials Factory overhead Raw materias inventory klik 30000 30000 $ 1.000 18.000 9000 To record indicator Factory overhead Factory payroll SW.000 95.000 8000 14000 Balances on March 31 Dreates Direct labor A lied overtad Casing Art Direct masters Direct labor Applied overhead 14000 100.000 30 000 $ 80.000 To record f or cent Factory overhead Cash 170 000 56.000 s 20000 To record factory uttes Factory overhead s 12000 Status on 30 Finished wo) Fusted no es 12000 To record other actory overhead To record other factory overhead Factory overhead Accumulated depreciation Factory Required Information The following information applies to the questions displayed below To assign direct materials too Goods in process inventory Raw materials inventory 32000 32000 To assion director topos Goods in process inventory Raw materials inventory моор k 34000 Windy Co's March 31 entory of raw materials is $150.000 Raw materials purchases Apirilare $100.000, and factory payroll cost in Aprilis 5220000 Overhead costs incurred in Aarlare direct materials $30.000 indirect labor. $14,000, factory L 520000 factory $92000 and actory equipment depreciation 130.000 The predetermined overhead role is 50of direct labor cost Job 306 is sold for $380 000 cash Art Costs of he three ye worked on in Arfollow To apply overhead to jobs Goods in process inventory Factory overhead Job 305 Job 307 To recordos compted Click to select) Click to select) kl ks k To record cost of sale of job (Click to select) Click to select) $14.000 18.000 9.000 18000 35 000 8.000 Balances on March 31 Drect materials Duct labor Applied overhead Costs during April Dwect materials Direct labor Applied overhead To record sale of Click to select) (Click to select) 100,000 30 000 170,000 56 000 $ 80.000 120,000 To assign Over Undergoed over (Cick to select) Click to select) Status on April 30 Finished sold Finished unsold in process

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