Fisher Company shows the following costs for three jobs worked on in April. Balances on March 31 Direct materials (in March) Direct labor (in March) Applied overhead (March) Costs during April Direct materials Direct labor Applied overhead Status on April 30 Additional Information Job 306 Job 307 Job 308 $ 34,800 25,800 12,900 $ 43,700 20,900 10,450 140,800 96,600 ? Finished (sold) 228,700 164,500 ? $ 102,900 107,900 ? Finished (unsold) In process a. Raw Materials Inventory has a March 31 balance of $94,500. b. Raw materials purchases in April are $505,800, and total factory payroll cost in April is $394,900. c. Actual overhead costs incurred in April are indirect materials, $52,900; indirect labor, $25,900; factory rent, $34,900; factory utilities, $21,900; and factory equipment depreciation, $56,800. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $660,000 cash in April. < 1 4 5 6 7 8 9 11 > i. Record the cost of goods sold for Job 306. Note: Enter debits before credits. Date April 30 Account Title Debit Credit Journal entry worksheet < 1 ... 4 56789 j. Record the revenue from the sale of Job 306 received in cash. Note: Enter debits before credits. Date April 30 10 11 > Account Title Debit Credit ournal entry worksheet = 1 ..... 4 5 6 7 8 9 10 10 1 k. Record the close underapplied or overapplied overhead to the Cost of Goods Sold account. te: Enter debits before credits. Date April 30 Account Title Debit Credit