Dash Industries Inc. manufactures recreational vehicles. Dash uses a job order cost system. The time ticketsfrom April jobs are summarized as follows:

Job 201	$5,480
Job 202	6,090
Job 203	4,400
Job 204	4,086
Factory supervision	2,640

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $25 per direct labor hour. The direct labor rate is $46 per hour.Required:

A.

Journalize the April 30 entry to record the factory labor costs.

B.

Journalize a second entry on April 30 to apply factory overhead to production for April.

*Refer to the Chart of Accounts provided for the correct wording of account titles.