Kich-n-Cab Company manufactures custom-made kitchen cabinets in a single facility. The company has a perpetual inventory system and uses normal costing with manufacturing overhead applied on the basis of direct labor cost. The plant-wide predetermined overhead rate is developed on a calendar-year basis.

The following selected data were collected from the job costs sheets available on March 31, 2017:

Job Number Total Direct Material Cost Total Direct Labor Cost

200 $102,000 $26,000

201 7,000 3,000

202 34,000 17,000

203 26,000 15,000

These four jobs were the only ones in production during March. Job 200 was the only job on hand at the beginning of March and the costs assigned to the job as of that time included $8,000 of direct material and $3,600 of direct labor. Job 200 had been started in February. Jobs 201, 202, and 203 were started in March. As of March 31, Jobs 201 and 203 had not been completed; Job 202 had been completed, but had not been sold; and Job 200 was completed and sold at a price of cost plus a 40% markup on cost. The balance of the companys single Work in Process Inventory account as of March 31 was $85,000. Other selected data from the companys accounting records indicate that $9,500 of advertising and promotion costs had been incurred during March, but had not been paid as of March 31. Also, depreciation on factory equipment during March was $32,000.

Required: Make all appropriate summary general journal entries to account for the transactions that the above information indicates occurred during March. (Hint: The 2017 predetermined overhead rate is not given directly, but can be computed from other information in the quiz.)