JOURNAL ENTRIES FOR MATERIAL, LABOR, OVERHEAD, AND SALES Alert Enterprises had the following job order transactions during the month of April. Record the transactions in the general journal, including issuance of materials, labor, and factory overhead applied; completed jobs sent to finished goods inventory; closing of the under- or overapplied factory overhead to the cost of goods sold account; and sale of finished goods.

Apr. 1 Purchased materials on account, $28,000.

10 Issued direct materials to Job No. 26, $11,000.

11 Issued direct materials to Job No. 27, $9,000.

12 Issued direct materials to Job No. 28, $7,000.

25 Incurred direct labor:

On Job No. 26, $6,000

On Job No. 27, $4,000

On Job No. 28, $5,000

25 Applied factory overhead:

To Job No. 26, $1,800

To Job No. 27, $1,500

To Job No. 28, $1,400

30 Transferred Job Nos. 26–28 to the finished goods inventory account as products Q, R, and T.

30 Sold products Q, R, and T for $20,600, $16,000, and $14,900, respectively.

30 Actual factory overhead for Job Nos. 26–28, $4,500.