a$.$ Raw Materials Inventory has a March $31$ balance of $$82,400.$

b$.$ Raw materials purchases in April are $$506,000,$ and total factory payroll cost in April is $$369,000.$

c$.$ Actual overhead costs incurred in April are indirect materials, $$51,500$; indirect labor, $$24,500$; factory rent, $$33,500$; factory utilities, $$20,500$; and factory equipment depreciation, $$52,500.$

d$.$ Predetermined overhead rate is $50\%$ of direct labor cost.

e$.$ Job $306$ is sold for $$641,000$ cash in April.

a$.$ Materials purchases $($on credit$).$

b$.$ Direct materials used.

c$.$ Direct labor used $($and paid in cash$)$ and assigned to Work in Process Inventory.

d$.$ Indirect materials used and assigned to Factory Overhead.

e$.$ Indirect labor used $($and paid in cash$)$ and assigned to Factory Overhead.

f$.$ Overhead costs applied to Work in Process Inventory.

g$.$ Actual other overhead costs incurred $($Factory rent and utilities are paid in cash.$)$

h$.$ Transfer of Jobs $306$ and $307$ to Finished Goods Inventory.

i$.$ Cost of goods sold for Job $306.$

j$.$ Revenue from the sale of Job $306$ received in cash.

k$.$ Close underapplied or overapplied overhead to the Cost of Goods Sold account.