Erkens Company uses a job costing system with normal costing and applies factory overhead on the

basis of machine$-$hours. At the beginning of the year, management estimated that the company would

incur $$1,682,000$ of factory overhead costs and use $58,000$ machine$-$hours.

Erkens Company recorded the following events during the month of April:

a$.$ Purchased $210,000$ pounds of materials on account; the cost was $$4\mathrm{.}90$ per pound.

b$.$ Issued $135,000$ pounds of materials to production, of which $22,500$ pounds were used as indirect

materials.

c$.$ Incurred direct labor costs of $$315,000$ and $$55,000$ of indirect labor costs.

d$.$ Recorded depreciation on equipment for the month, $$78,700.$

e$.$ Recorded expired insurance costs for the manufacturing property, $$5,000.$

f$.$ Paid $$10,000$ cash for utilities and other miscellaneous items for the manufacturing plant.

g$.$ Completed Job H$11$ costing $$9,000$ and Job G$28$ costing $$84,500$ during the month and transferred

them to the Finished goods inventory account.

h$.$ Shipped Job G$28$ to the customer during the month. The job was invoiced at $40\%$ above cost.

i$.$ Used $10,700$ machine$-$hours during April.

Complete this question by entering your answers in the tabs below.

Req $1$

Req $2$

Req $3$A

Req $3$B

Prepare journal entries to record the events that occurred during April.

Note: If no entry is required for a transaction or event, select $"$No journal entry required" in the first account

Journal entry worksheet