4. Winston Carpets produces custom-made carpets. The companys Raw material Inventory account contains both direct and indirect materials. Until the end of April, the company worked solely on a large job (#263) for a major client. Near the end of the month, Winston began Job #264. The following information was obtained relating to the April production operations.

Prepare the journal entries for the following transactions:

• Raw materials were purchased on account for $204,000
• Direct materials issued to job #263 cost $163,800; indirect materials for that job that cost $12,460.
• Direct labor hours worked on job #263 were 3,600. Direct labor hours for #264 ere 120. All direct labor employees get paid $15 per hour.
• Actual manufacturing overhead costs incurred for the month totaled $68,700. This overhead consisted of $18,000 of supervisory salaries, $21,500 of depreciation charges, $7,200 of insurance, $12,500 of indirect labor, and $9,500 of utilities. All were paid on account.
• Depreciation on the sales staff vehicles came to $12,000.
• Overhead is applied based on a rate of $18 per direct labor hour.