n April $1,$ Sangvikar Company had the following balances in its inventory accounts:

Materials Inventory $$12,720$

Work$-$in$-$Process Inventory $21,320$

Finished Goods Inventory $8,800$

Work$-$in$-$process inventory is made up of three jobs with the following costs:

Job $114$ Job $115$ Job $116$

Direct materials $$2,774$ $$2,640$ $$3,650$

Direct labor $1,8001,5604,300$

Applied overhead $1,0809362,580$

During April, Sangvikar experienced the transactions listed below.

Materials purchased on account, $$28,000.$

Materials requisitioned: Job $114,$ $$16,500$; Job $115,$ $$12,000$; and Job $116,$ $$5,000.$

Job tickets were collected and summarized: Job $114,150$ hours at $$15$ per hour; Job $115,220$ hours at $$18$ per hour; and Job $116,80$ hours at $$18$ per hour.

Overhead is applied on the basis of direct labor cost.

Actual overhead was $$4,897.$

Job $115$ was completed and transferred to the finished goods warehouse.

$(1)$ Job $115$ was shipped, and $(2)$ the customer was billed for $125$ percent of the cost.

Required:

Question Content Area

$1.$ Prepare journal entries for the April transactions.

a$.$

b$.$

c$.$

$-$

d$.$

e$.$

$-$

f$.$

$-$

g $(1).$

g $(2).$

$-$

Question Content Area

$2.$ Calculate the ending balances of each of the inventory accounts as of April $30.$ Post the entries to the T$-$accounts in the same order in which they were journalized.

Materials

fill in the blank $3$f$2074$fba$070051\_2$

fill in the blank $3$f$2074$fba$070051\_4$

fill in the blank $3$f$2074$fba$070051\_6$

fill in the blank $3$f$2074$fba$070051\_7$

Question Content Area

Work in Process

fill in the blank f$47$f$24031$fcef$98\_2$

fill in the blank f$47$f$24031$fcef$98\_4$

fill in the blank f$47$f$24031$fcef$98\_6$

fill in the blank f$47$f$24031$fcef$98\_8$

fill in the blank f$47$f$24031$fcef$98\_10$

fill in the blank f$47$f$24031$fcef$98\_11$

Question Content Area

Finished Goods

fill in the blank $3$e$3$c$22$fd$0043$fdb$\_2$