Fox Company shows the following costs for three jobs worked on in April.

	Job 306	Job 307	Job 308
Balances on March 31
Direct materials (in March)	$ 61,000	$ 83,000
Direct labor (in March)	52,000	34,000
Applied overhead (March)	36,400	23,800
Costs during April
Direct materials	167,000	268,000	$ 132,000
Direct labor	149,000	230,000	121,000
Applied overhead	?	?	?
Status on April 30	Finished (sold)	Finished (unsold)	In process

Additional Information

1. Raw Materials Inventory has a March 31 balance of $160,000.
2. Raw materials purchases in April are $690,000, and total factory payroll cost in April is $571,000.
3. Actual overhead costs incurred in April are indirect materials, $103,300; indirect labor, $35,000; factory rent, $37,000; factory utilities, $30,000; and factory equipment depreciation, $59,000.
4. Predetermined overhead rate is 50% of direct labor cost.
5. Job 306 is sold for $1,050,000 cash in April.

I need the following general entries and job Costs, Cost of Goods Mfg, Gross Profit

• g. Record the actual other overhead costs incurred. (Factory rent and utilities are paid in cash.)
• h. Record the transfer of Jobs 306 and 307 to Finished Goods Inventory.
• i. Record the cost of goods sold for Job 306.k. Record the close underapplied or overapplied overhead to the Cost of Goods Sold account.
• k. Record the close underapplied or overapplied overhead to the Cost of Goods Sold account.