La Roca, SA uses the cost system for specific orders to record its operations: Information corresponding to the month of April 2007 is presented below: Initial inventories: - Materials (Direct Material) C$ 1,000,000 Products in process: Order No. 3 (800 units) C$ 240,000 (Matt. 30% MOD 50%) Finished products (250 units) C$ 320,000 MONTHLY ACTIVITIES: - - Material was shipped to Order No. 3 for C$120,000. Labor employed in Order No. 3 C$117,000 Supervision and maintenance C$. 54,000. Order No. 3 returned material for C$21,000. Indirect costs continue to be applied based on the 40% cost of direct labor. Order No. 3 is over. All units of the beginning inventory and 75% of order No. 3 (75% of the total 800 units) were sold with a gross profit of 45%. Indirect manufacturing costs incurred were: Machinery depreciation C$57,000, Rents C$84,000, Lubrication C$10,000, other C$120,000. It is requested: Journal entries / T accounts Statement of production and sales costs.