Marcelino Co.'s March 31 inventory of raw materials is $87,000. Raw materials purchases in April are $600,000, and factory payroll cost in April is $376,000. Overhead costs incurred in April are: indirect materials, $59,000; indirect labor, $20,000; factory rent, $39,000; factory utilities, $23,000; and factory equipment depreciation, $60,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $655,000 cash in April. Costs of the three jobs worked on in April follow.

	Job 306				Job 307				Job 308
Balances on March 31
Direct materials		$	30,000			$	45,000
Direct labor			22,000				15,000
Applied overhead			11,000				7,500
Costs during April
Direct materials			140,000				215,000			$	120,000
Direct labor			102,000				152,000				102,000
Applied overhead			?				?				?
Status on April 30	Finished (sold)				Finished (unsold)					In process

1. Materials purchases (on credit).
2. Direct materials used in production.
3. Direct labor paid and assigned to Work in Process Inventory.
4. Indirect labor paid and assigned to Factory Overhead.
5. Overhead costs applied to Work in Process Inventory.
6. Actual overhead costs incurred, including indirect materials. (Factory rent and utilities are paid in cash.)
7. Transfer of Jobs 306 and 307 to Finished Goods Inventory.
8. Cost of goods sold for Job 306.
9. Revenue from the sale of Job 306.
10. Assignment of any underapplied or overapplied overhead to the Cost of Goods Sold account. (The amount is not material.)

2. Prepare journal entries for the month of April to record the above transactions.

Need help with the following questions:

Record the entry for transfer of Jobs 306 and 307 to Finished Goods Inventory.

Record the Cost of goods sold for Job 306.

Record the revenue from the sale of Job 306.

Record the entry for assignment of any underapplied or overapplied overhead to the Cost of Goods Sold.

No Transaction General Journal Debit Credit 1 800.000 Raw materials inventory Accounts payable 600.000 2 b. 475.000 Work in process inventory Raw materials inventory 475,000 3 c. 350.000 Work in process inventory Cash 356.000 4 20.000 Factory overhead Cash 20.000 5 e. Factory overhead 178,000 Work in process inventory 178,000 6 f(1). 59.000 Factory overhead Raw materials inventory 59.000 7 f(2) 23.000 Factory overhead Cash 23.000 8 f(3). 60.000 Factory overhead Accumulated depreciation-factory equipment 60.000 9 f(4). 39.000 Factory overhead Cash 39.000 10 9. Factory overhead Work in process inventory 11 h. Cost of goods sold Finished goods inventory 12 Cost of goods sold Finished goods inventory 13 j Cost of goods sold Factory overhead