Miller Co.s March 31 inventory of raw materials is $145,000. Raw materials purchases in April are $660,000, and factory payroll cost in April is $532,000. Overhead costs incurred in April are: indirect materials, $103,000; indirect labor, $62,000; factory rent, $63,000; factory utilities, $45,000; and factory equipment depreciation, $64,000. The predetermined overhead rate is 70% of direct labor cost. Job 306 is sold for $960,000 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		$	55,000			$	74,000
Direct labor			46,000				31,000
Applied overhead			32,200				21,700
Costs during April
Direct materials			161,000				259,000			$	126,000
Direct labor			137,000				215,000				118,000
Applied overhead			?				?				?
Status on April 30	Finished (sold)				Finished (unsold)					In process
Complete this question by entering your answers in the tabs below. Requirement General Journal General Ledger Trial Balance Job Costs Cost of Goods Mfg Gross Profit Prepare journal entries for the month of April's transactions.