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. Journal entry worksheet 1 2 3 4 5 6 7 8 11 > a. Record the purchase of materials (on credit). Note: Enter debits before credits. Date April 30 Account Title Debit Credit Journal entry worksheet < 1 2 3 4 5 6 7 8 11 b. Record the direct materials used. Note: Enter debits before credits. Date April 30 Account Title Debit Credit Journal entry worksheet > 1 2 3 4 5 6 7 8 .... 11 c. Record direct labor used (and paid in cash) and assigned to Work in Process Inventory. Note: Enter debits before credits. Date April 30 Account Title Debit Credit Journal entry worksheet < 1 2 3 567 8 11 > d. Record the indirect materials used and assigned to Factory Overhead. Note: Enter debits before credits. Date April 30 Account Title Debit Credit