Marcelino Co.'s March 31 inventory of raw materials is $80,000. Raw materials purchases in April are $500,000, and factory payroll cost in April is $363,000. Overhead costs incurred in April are: indirect materials, $50,000; indirect labor, $23,000; factory rent, $32,000; factory utilities, $19,000, and factory equipment depreciation, $51,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $635,000 cash in April. Costs of the three jobs worked on in April follow. Job 306 Job 307 Job 308 $ 29,000 20,000 10,000 $ 35,000 18,000 9,000 Balances on March 31 Direct materials Direct labor Applied overhead Costs during April Direct materials Direct labor Applied overhead Status on April 30 135,000 85,000 220,000 150,000 $100,000 105,000 Finished (sold) Finished (unsold) In process Journal entry worksheet 3 4 5 6 7 8 ..... 13 ) b. Record direct materials used in production. Note: Enter debits before credits. Account Title Debit Credit Date Apr 30 Journal entry worksheet e. Record overhead costs applied to Work in Process Inventory. Note: Enter debits before credits. Account Title Debit Credit Date Apr 30 Journal entry worksheet f1. Record the cost of indirect materials used. Note: Enter debits before credits. Account Title Debit Credit Date Apr 30 Journal entry worksheet f2. Record the cost of factory utilities paid in cash. Note: Enter debits before credits. Account Title Debit Credit Date Apr 30 Journal entry worksheet f3. Record the depreciation on factory equipment. Note: Enter debits before credits. Account Title Debit Credit Date Apr 30 Journal entry worksheet i. Record the revenue from the cash sale of Job 306. Note: Enter debits before credits. Account Title Debit Credit Date Apr 30 Journal entry worksheet