ABC inc. produces small, custom earth-moving equipment for landscaping companies. Manufacturing overheads is allocated to work in process using an estimated overhead rate. During April, transactions for ABC included the following: Direct materials issued to production. $180 000 Indirect materials issued to production. 30 000 Other manufacturing overheads incurred. 250 000 Overhead allocated. 225 000 Direct labour costs 75 000 Beginning and ending work in a process were both zero What was the cost of jobs completed in April? Was manufacturing overheads under applied or over applied ? By how much Write out the journal entries for these transactions, including the adjustment