Marcelino Co$.\text{'}$s March $31$ inventory of raw materials is $$83,000.$ Raw materials purchases in April are

$$520,000,$ and factory payroll cost in April is $$388,000.$ Overhead costs incurred in April are: indirect

materials, $$55,000$; indirect labor, $$30,000$; factory rent, $$34,000$; factory utilities, $$23,000$; and factory

equipment depreciation, $$51,000.$ The predetermined overhead rate is $50\%$ of direct labor cost. Job $306$ is

sold for $$690,000$ cash in April. Costs of the three jobs worked on in April follow.

Prepare journal entries for the month of April to record the following transactions:

Materials purchases $($on credit$).$

Direct materials used in production.

Direct labor paid and assigned to Work in Process Inventory.

Indirect labor paid and assigned to Factory Overhead.

Overhead costs applied to Work in Process Inventory.