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

Materials Inventory	$12,760
Work-in-Process Inventory	21,320
Finished Goods Inventory	8,600

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	1,800	1,560	4,300
Applied overhead	1,080	936	2,580

During April, Sangvikar experienced the transactions listed below.

1. Materials purchased on account, $28,000.
2. Materials requisitioned: Job 114, $16,500; Job 115, $12,000; and Job 116, $5,000.
3. Job tickets were collected and summarized: Job 114, 150 hours at $14 per hour; Job 115, 220 hours at $15 per hour; and Job 116, 80 hours at $18 per hour.
4. Overhead is applied on the basis of direct labor cost.
5. Actual overhead was $4,411.
6. Job 115 was completed and transferred to the finished goods warehouse.
7. (1) Job 115 was shipped, and (2) the customer was billed for 125 percent of the cost.

Required:

1. Prepare journal entries for the April transactions.

a.		fill in the blank 412c5cfa300806a_2
			fill in the blank 412c5cfa300806a_4
b.		fill in the blank 412c5cfa300806a_6
			fill in the blank 412c5cfa300806a_8
c.		fill in the blank 412c5cfa300806a_10
			fill in the blank 412c5cfa300806a_12
d.		fill in the blank 412c5cfa300806a_14
			fill in the blank 412c5cfa300806a_16
e.		fill in the blank 412c5cfa300806a_18
			fill in the blank 412c5cfa300806a_20
f.		fill in the blank 412c5cfa300806a_22
			fill in the blank 412c5cfa300806a_24
g (1).		fill in the blank 412c5cfa300806a_26
			fill in the blank 412c5cfa300806a_28
g (2).		fill in the blank 412c5cfa300806a_30
			fill in the blank 412c5cfa300806a_32

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 9f842c079fa302f_2		fill in the blank 9f842c079fa302f_4
	fill in the blank 9f842c079fa302f_6
	fill in the blank 9f842c079fa302f_7

Work in Process
	fill in the blank 0a3ea6039f85fd0_2		fill in the blank 0a3ea6039f85fd0_4
	fill in the blank 0a3ea6039f85fd0_6
	fill in the blank 0a3ea6039f85fd0_8
	fill in the blank 0a3ea6039f85fd0_10
	fill in the blank 0a3ea6039f85fd0_11

Finished Goods
	fill in the blank 89760affbf8e005_2		fill in the blank 89760affbf8e005_4
	fill in the blank 89760affbf8e005_6
	fill in the blank 89760affbf8e005_7