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Kim's Asphalt does driveway and parking lot resurfacing work for large commercial clients as well as small residential clients. An. inventory of materials and equipment is on hand at all times so that work can start as quickly as possible. Special equipment is ordered as required. On May 1, the Materials and Equipment Inventory account had a balance of $41,000. The Work-in-Process Inventory account is maintained to record costs of work not yet complete. There were two such jobs on May 1 with the following costs. Overhead has been applied at 40 percent of the costs of direct labor. During May, Kim's Asphalt started two new jobs. Additional work was carried out on Jobs 27 and 33 , with the latter completed and billed to Pine Ridge Estates. Detalls on the costs incurred on jobs during May follow. Overhead has been applled at 40 percent of the costs of direct labor. During May, Kim's Asphalt started two new jobs. Additional work was carried out on Jobs 27 and 33 , with the latter completed and billed to Pine Ridge. Estates. Details on the costs incurred on jobs during May follow. Other May Events 1. Recelved $13,000 payment on Job 24 delivered to customer in April. 2. Purchased materials and equipment for $9,900 on account. 3. Billed Pine Ridge Estates $135.000 and received payment for $100,000 of that amount. 4. Determined that payroll for indirect labor personnel totaled $700. 5. Issued supplies and incidental materials for current jobs costing $205. 6. Recorded overhead and advertising costs for the operation as follows (all cash except equipment depreciation). required: . Prepare journal entries to record the flow of costs for operations during May. b. Calculate the amount of over- or underapplied overhead for the month. c. Determine inventory balances for Materials and Equipment Inventory and Work-in-process inventory. Complete this question by entering your answers in the tabs below. Prepare joumal entries to record the flow of costs for operations during May. (If no entry is required for a transaction/event, se: journal entry required in the first account field.) A Record $13,000 payment received on account. B Record purchase of materials and equipment of $9,900 on account. C Record billing of $135,000. D Record receipt of $100,000 towards the billings. E Record indirect labor cost of $700. F Record issue of supplies and incidental materials for current jobs costing \$205. G Record overhead, advertising and depreciation cost as per the table given above. Note : = journal entry has been entered C Record billing of $135,000. D Record receipt of $100,000 towards the billings. E Record indirect labor cost of $700. F Record issue of supplies and incidental materials for current jobs costing $205. G Record overhead, advertising and depreciation cost as per the table given above. equired: Prepare journal entries to record the flow of costs for operations during May. Calculate the amount of over- or underapplied overhead for the month. . Determine inventory balances for Materials and Equipment Inventory and Work-in-pro Complete this question by entering your answers in the tabs below. Calculate the amount of over- or underapplied overhead for the month. Required: a. Prepare journal entries to record the flow of costs for operations during b. Calculate the amount of over- or underapplied overhead for the month. c. Determine inventory balances for Materials and Equipment Inventory and Complete this question by entering your answers in the tabs below. Determine inventory balances for Materials and Equipment Inventory and Work-in