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, $244,800. 2. Direct material issued to Job #4263 cost $196,560; indirect material issued for that job cost $14,952. Direct material costing $2,244 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 $18 per hour. 4. Other actual factory overhead costs incurred for the month totaled $82,440. This overhead consisted of $21,600 of supervisory salaries, $25,800 of depreciation charges, $8,640 of insurance, $15,000 of indirect labor, and $11,400 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 $21.60 per direct labor hour. Beginning balances of Raw Material Inventory and Work in Process Inventory were, respectively, $5,160 and $13,680. Of the beginning WIP balance, $960 was related to Job #4263. Job #4263 was completed during April.