Manufacturing Costs. Langston Tool uses job order cost accumulation and applies overhead based on direct labor hours. Any underapplied or overapplied overhead is adjusted directly to Cost of Goods Sold at the end of each month. On April 1, job cost sheets indicated the following: LO1 Job 201 Job 202 Job 203 Job 204 Directmaterials. $3,590 $2,000 $1,480 $2,000 Directlabor. 2,700 1,500 1,000 1,200 Appliedoverhead. 2,160 1,200 800 960 Totalcost. $8,450 $4,700 $3,280 $4,160 Jobstatus. Finished In process In process In process On April 30, Finished Goods contained only Jobs 204 and 207, which had the following total costs:

Job 204 Job 207 Direct materials.

$2,970

$2,450 Directlabor.

2,200 1,900 Applied overhead.

1,760 1,520 Totalcost.

$6,930

$5,870 Besides working on Jobs 204 and 207 in April, Langston continued work on Jobs 202 and 203 and started work on Jobs 205 and 206. A summary of direct materials used and direct labor hours worked on Jobs 202, 203, 205, and 206 during April showed the following:

Job 202 Job 203 Job 205 Job 206 Direct materials. $1,250 $ 555 $2,500 $1,980 Direct laborhours. 100 75 105 50 Other information:

(a) On April 30, the only jobs still in process were 203 and 206.

(b) All workers are paid $20 per hour. Wage rates have been stable throughout the year.

(c) Langston maintains only one raw materials account (Materials Control) from which it issues both direct and indirect materials. The balance in this account was $2,750 on April 1.

(d) All sales are billed on account at 150% of total cost.

(e)Other items in April:

Depreciation, factoryequipment. $ 1,375 Raw materialspurchased. 11,500 Indirectlabor. 2,500 Factory rent andutilities. 2,700 Indirect materialsused. 2,790 Required:

(1) Determine the April 30 balances for Materials Control and for Work in Process.

(2) Prepare all journal entries required for Job 202 in April.

(3) Calculate the cost of goods manufactured in April. (A complete statement of cost of goods manufactured is not required.)

(4) Calculate the over- or underapplied overhead for April.

(5) Calculate gross profit for April.