Brooks Corporation uses a job-order costing system to apply manufacturing costs to jobs. The company closes its underapplied or overapplied overhead to cost of goods sold. Its balance sheet on March 1 is as follows:

Brooks Corporation
Balance Sheet
March 1
Assets
Cash				$	88,000
Raw materials	$	20,400
Work in process		20,300
Finished goods		23,200			65,900
Prepaid expenses					1,040
Property, plant, and equipment (net)					242,000
Total assets				$	399,940
Liabilities and Stockholders Equity
Accounts payable				$	11,800
Retained earnings					387,140
Total liabilities and stockholders equity				$	399,940

During March the company completed the following transactions:

1. Purchased raw materials for cash, $74,600.
2. Raw materials used in production, $76,200 ($66,700 was direct materials and $9,500 was indirect materials).
3. Paid $234,350 of salaries and wages in cash ($141,250 was direct labor, $23,900 was indirect labor, and $69,200 was related to employees responsible for selling and administration).
4. Various manufacturing overhead costs paid in cash to support production, $41,400.
5. Depreciation recorded on property, plant, and equipment, $47,600 (85% related to manufacturing equipment and 15% related to assets that support selling and administration).
6. Various selling expenses incurred on account, $42,000.
7. Prepaid insurance expired during the month, $410 (60% related to production, and 40% related to selling and administration).
8. Manufacturing overhead applied to production, $114,306.
9. Cost of goods manufactured, $__?__. (Hint: The Work in Process balance on March 31^st is $5,300.)
10. Cash sales to customers, $497,000.
11. Cost of goods sold (unadjusted), $__?__. (Hint: The Finished Goods balance at March 31^st is $5,650.)
12. Cash payments to creditors, $43,600.
13. Underapplied or overapplied overhead $__?__.

Prepare the journal entries with the given data.