Debits to account: Balance April 1............................................................................................................................................................ 12,000 Direct Materials............................................................................................................................................................................ 18,000 Direct Labor.............................................................................................................................................................. 15,000 Manufacturing overhead (applied to jobs as 160% of direct labor cost) 24,000 Total debits to account..................................................................................................................................................... 69,000 Credits to account: Transferred to Finished Goods Inventory account......................................................................................................... 55,000 Balance April 30........................................................................................................................................................................... 14,000 Instructions: a. Assuming that the direct labor charged to the jobs still in process at April 30 amounts to $3,750, compute the amount of manufacturing overhead and the amount of direct materials that have been charged to these jobs as of April 30. b. Prepare general journal enties to summarize: 1 The manufacturing costs (direct materials, direct labor, and overhead) charged to production during April. 2 The transfer of production completed during April to finished goods inventory 3 The cash sale of 90% of the merchandise completed during April at a total sales price of $77,000. Show the related cost of goods sold in a separate journal entry.