=+Littlefield Ltd uses a backflush costing system with three trigger points:

◗ purchase of direct materials

◗ completion of good finished units of product

◗ sale of finished goods.

There are no beginning inventories. Information for April 2014 is:

Direct materials purchased $880 000 Conversion costs allocated $400 000 Direct materials used $850 000 Costs transferred to finished goods $1 250 000 Conversion costs incurred $422 000 Cost of goods sold $1 190 000 Required 1 Prepare journal entries for April (without disposing of underallocated or overallocated conversion costs).