Journal entries

job $($#$4263)$ for a major client. Near the end of the month, Nottaway began Job #$4264.$ The following information was obtained relating to April production operations.

Raw material purchased on account, $$163,200.$

Direct material issued to Job $$4263$ cost $$131,040$; indirect material issued for that job cost $$9,968.$ Direct material costing $$1,496$ was issued to start production of job #$4264.$

Direct labor hours worked on Job #$4263$ were $3,600.$ Direct labor hours for Job #$4264$ were $120.$ All direct labor employees were paid $$12$ per hour. indirect labor, and $$7,600$ of utilities. Salaries, insurance, and utilities were paid in cash, and indirect labor charges were accrued.

Overhead is applied to production at the rate of $$14\mathrm{.}40$ per direct labor hour. during April.

a$.$ Prepare journal entries for Transactions $1-5.$

Note: List any multiple debits or any multiple credits in alphabetical order by account name,

Note: List any multiple debits or any multiple credits in alphabetical order by account name.

$\backslash$table$[[,$Account,,Debit,Credit$],[1,$Raw Material Inventory,hat$(),163,200,0],[$Accounts Payable,widehat$(),0,163,200],[$To record raw materials purchased on$,$ount,,$],[2,$Work in Process Inventory for Job $4263,,131,040,0],[$Manufacturing Overhead Control,hat$(AA),9,968,0],[$Work in Process Inventory for Job $4264,$widehat$(),1,496,0],[$Raw Material Inventory,hat$(),0,142,504],[$To record the direct materials issued,,,$],[3,$Work in Process Inventory for Job $4263,$hat$(),43,200,0],[$Work in Process Inventory for Job $4264,$hat$(),1,440,0],[$Wages Payable,widehat$(),0,44,640],[$To record the labor costs,,,$],[4,$Manufacturing Overhead Control,hat$(),54,960,0],[$Accumulated Depreciation,hat$(),0,17,200],[$Wages Payable,$*{*}^{},0,10,000],[$Cash$,$hat$(),0,27,760],[$To record actual overhead costs,,,$],[5,$Work in Process Inventory for Job $4263,$hat$(),51,840,0],[$Work in Process Inventory for Job $4264,$hat$(),1,728,0],[$Manufacturing Overhead Control,hat$(),0,53,568],[$To record the application of $OH,,,]]$

b$.$ Determine the balance in Raw Material Inventory at the end of the month. $

c$.$ Determine the balance in Work in Process Inventory at the end of the month. $

d$.$ Determine the cost of the goods manufactured during April. $!$

e$.$ If completed goods consist of $10,000$ similar units, what was the cost per unit?

Note: Round unit costs to two decimal places $($i$.$e$.$ round $$4\mathrm{.}355$ to $$4\mathrm{.}36).$

$

$f.$ What is the amount of underapplied or overapplied overhead at the end of April?

Note: Do not use a negative sign with your answer.

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