Additional Information a. Raw Materials Inventory has a March 31 balance of $80,000. b. Raw materials purchases in April are $500,000, and total factory poyroll cost in April is $363,000. c. Actual overhead costs incurred in April are indirect materials, $50,000, indirect labor, $23,000, factory rent, $32,000; factory utiitles, $19,000, and factory equipment depreciation, $51,000 d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $635,000 cash in April. Complete this question by entering your answers in the tabs below. Prepare journal entries for the month of April's transactions. Journal entry worksheet b. Record the direct materials used. Note: Enter debits before credits. c. Record direct labor used (and paid in cash) and assigned to Work in Process Inventory. Note: Enber debits before cnedits. Journal entry worksheet \begin{tabular}{ll|lllll}