Svensson Tool & Die Company of Malmo, Sweden, spent Skr6,400,600 for direct materials used in April for the production of various orders.

Direct labor cost for the month was Skr2,453,800. Factory overhead is costed to production at 150 percent of direct labor cost. No orders were in process at the beginning and the end of the month. All work was delivered to customers.

Required:
Using T-accounts, show how the costs entered production and were transferred to Finished Goods and to Cost of Goods Sold.