Journal entries Nottaway Flooring produces custom-made floor tiles. The company's Raw Material Inventory account contains both direct and indirect materials. Until the end of April, the company worked solely on a large 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. 1. Raw material purchased on account, $408,000. 2. Direct material issued to Job \#4263 cost $327,600; indirect material issued for that job cost $24,920. Direct material costing $3,740 was issued to start production of Job #4264. 3. Direct labor hours worked on Job \#4263 were 3,600 . Direct labor hours for Job \#4264 were 120 . All direct labor employees were paid $30 per hour. 4. Other actual factory overhead costs incurred for the month totaled $137,400. This overhead consisted of $36,000 of supervisory salaries, $43,000 of depreciation charges, $14,400 of insurance, $25,000 of indirect labor, and $19,000 of utilities. Salaries, insurance, and utilities were paid in cash, and indirect labor charges were accrued. 5. Overhead is applied to production at the rate of $36 per direct labor hour. Beginning balances of Raw Material Inventory and Work in Process Inventory were, respectively, $8,600 and $22,800. Of the beginning WIP balance, $1,600 was related to Job \#4263. Job \#4263 was completed 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. 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 $4.355 to $4.36 ). $ 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. $