Dream Makers is a small manufacturer of gold and platinum jewelry. It uses a job costing system that applies overhead on direct labor hours. Budgeted factory overhead for the year was $$596,000,$ and management budgeted $40,000$ direct labo company had no Materials, Work$-$in$-$Process, or Finished Goods Inventory at the beginning of April. These transactions we during April:

a$.$ April insurance cost for the manufacturing property and equipment was $$2,450.$ The premium had been paid in January

b$.$ Recorded $$1,480$ depreciation on an administrative asset.

c$.$ Purchased $21$ pounds of high$-$grade polishing materials at $$16$ per pound $($indirect materials$).$

d$.$ Paid factory utility bill, $$7,030,$ in cash.

e$.$ Incurred $4,000$ hours and paid payroll costs of $$160,000.$ Of this amount, $1,000$ hours and $$20,000$ were indirect labor co

f$.$ Incurred and paid other factory overhead costs, $$6,660.$

g$.$ Purchased $$31,000$ of materials. Direct materials included unpolished semiprecious stones and gold. Indirect materials in supplies and polishing materials.

h$.$ Requisitioned $$25,000$ of direct materials and $$2,900$ of indirect materials from Materials Inventory.

i$.$ Incurred miscellaneous selling and administrative expenses, $$7,480.$

j$.$ Incurred $$4\mathrm{.}870$ depreciation on manufacturing equipment for April.

k$.$ Paid advertising expenses in cash, $$3,625.$

Applied factory overhead to production on the basis of direct labor hours.

$m.$ Completed goods costing $$70,500$ during the month.

n$.$ Made sales on account in April, $$73,140.$ The Cost of Goods Sold was $$58,780$