A company produces bird food. During April, itproduced147 batches of food, each batch weighing 1,00 lbs. Toproduce this quantity of output, the company purchased and used148,450 lbs of direct material at a cost of $593,800. It alsoincurred direct labor costs of $17,600 for the 2,200 hours workedby employees on the food production crew. Manufacturingoverhead incurred at the food plant during April totaled $3,625, ofwhich $2,450 was considered fixed. The company's standardcost onformation for 1,000 lb batches of bird food is asfollows:

Direct materials standardprice................................. $4.20 per pound

Standard quantity allowed perbatch........................ 1,020 pounds

Direct labor standardrate....................................... $8.50per hour

Standard hours allowed perbatch.......................... 14 direct labor hours

fixed overheadbudgeted....................................... $2,800 per month

Normal level ofproduction.................................... 140 batches per month

Variable overhead applicationrate........................ $ 9.00 per batch

Fixed overhead applaication rate

( $2,800 /140batches)........................................ 20.00 per batch

Total overhead applicationrate............................ 29.00 per batch

g. record the journal entry to transfer the 147 batches offood produced in April to Finished Goods

h. record the journal entry to close any over-or underappliedoverhead to Cost of Goods Sold