Journal entries Nottaway Fooring produces custom-made fioor tiles. The company's Raw Material inventory account contains both direct and indirect materials Unnil 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 Apnil production operations. 1. Row material purchased on account, $244,800. 2. Direct material issued to job $4263cost$196,560; indirect material issued for that job cost $14,952. Direct material costing $7.244 was issued to start production of job $4264. 3. Direct labor hours worked on job \#4 4263 were 3,600. Direct labor hours for job thili 64 were 120. All direct labor employees were paid $18 per hour. 4. Other actual factory overhead costs incurred for the month totaled $82,440. Thit averhead consisted of $21,600 of supervisory salaries, $25,800 of deprecition charges, $8,640 of insurance, $15,000 of indirect iqoor, and $11,400 of utilies. Solaries, 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 belances of Paw Material inventory and Work in Process inventory were, respectively, 55,160 and $13,680, of the beginning WIP balance, s960 was telared to job \#1 4263 . jab atar.63 was completed during April. a. Prepare foumal entries for Transactions 1-5. Note: List any muitiple 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. I 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 sien with vour answor