Byrnes Co.s March 31 inventory of raw materials is $125,000. Raw materials purchases in April are $630,000, and factory payroll cost in April is $480,000. Overhead costs incurred in April are: indirect materials, $101,000; indirect labor, $50,000; factory rent, $67,000; factory utilities, $37,000; and factory equipment depreciation, $60,000. The predetermined overhead rate is 70% of direct labor cost. Job 306 is sold for $870,000 cash in April. Costs of the three jobs worked on in April follow.

	Job 306				Job 307				Job 308
Balances on March 31
Direct materials		$	47,000			$	62,000
Direct labor			38,000				27,000
Applied overhead			26,600				18,900
Costs during April
Direct materials			153,000				247,000			$	118,000
Direct labor			121,000				195,000				114,000
Applied overhead			?				?				?
Status on April 30	Finished (sold)				Finished (unsold)					In process

Journal entry worksheet C. Record direct labor paid and assigned to Work in Process Inventory. Debit Credit Note: Enter debits before credits. Date Account Title Apr 30 Work in process inventory Factory overhead Raw materials inventory 518,000 101,000 619,000 Complete this question by entering your answers in the tabs below. Cost of Goods Mfg Gross Profit Requirement General General Journal Ledger Trial Balance Job Costs Prepare journal entries for the month of April's transactions. No Account Title Credit Date Apr 30 Debit 630,000 1 Raw materials inventory Accounts payable 630,000 2 Apr 30 518,000 Work in process inventory Raw materials inventory 518,000 3 Apr 30 518,000 X Work in process inventory Cash 518,000 4 Apr 30 50,000 Factory overhead Cash 50,000 Journal entry worksheet 2 3 4 5 6 7 8 13 > f2. Record the cost of factory utilities paid in cash. Note: Enter debits before credits. Account Title Debit Credit Date Apr 30 Journal entry worksheet f3. Record the depreciation on factory equipment. Note: Enter debits before credits. Date Account Title Debit Credit Apr 30 Journal entry worksheet 1 5 6 7 8 9 13 > f4. Record the cost of factory rent, paid in cash. Note: Enter debits before credits. Account Title Debit Credit Date Apr 30 Raw materials inventory 101,000 7 Apr 30 67,000 Factory overhead Cash 67,000 8 Apr 30 37,000 Factory overhead Cash 37,000 9 Apr 30 60,000 Factory overhead Accumulated depreciation - Factory equipment X 60,000 10 Apr 30 1,156,700 Finished goods inventory Work in process inventory 1,156,700 11 Apr 30 470,300 Cost of goods sold Finished goods inventory 470,300