Miller Company shows the following costs for three jobs worked on in April. Balances on March 31 Direct materials (in March) Direct labor (in March) Applied overhead (March) Costs during April Direct materials Direct labor Applied overhead status on April 30 Job 386 $ 31,600 22,600 11,300 137,600 90, 200 Finished (sold) Job 307 $ 38,900 19,300 9,650 223,900 156,500 Finished (unsold) Job 308 $ 101,300 106,300 ? In process Additional Information a. Raw Materials Inventory has a March 31 balance of $86,500. b. Raw materials purchases in April are $502,600, and total factory payroll cost in April is $377,300 c. Actual overhead costs incurred in April are Indirect materials, $51,300, Indirect labor, $24,300; factory rent, $33,300, factory utilities, $20,300; and factory equipment depreciation, $53,600. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $620,000 cash in April. Required Prepare journal entries, general ledgers, trial balance, cost of goods manufactured, gross profit and job costs.