Pelcher Company shows the following costs for three jobs worked on in April. Job 306 Job 307 Job 308 Balances on March 31 Direct materials (in March) Direct labor (in March) Applied overhead (March) $ 33,000 24,000 12,000 $ 41,000 20,000 10,000 Costs during April Direct materials Direct labor 139,000 226,000 Applied overhead Status on April 30 Additional Information 93,000 ? Finished (sold) 160,000 ? Finished (unsold) $ 102,000 107,000 ? In process a. Raw Materials Inventory has a March 31 balance of $90,000. b. Raw materials purchases in April are $504,000, and total factory payroll cost in April is $385,000. c. Actual overhead costs incurred in April are indirect materials, $52,000; indirect labor, $25,000; factory rent, $34,000; factory utilities, $21,000; and factory equipment depreciation, $55,000. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $640,000 cash in April. 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. View transaction list Journal entry worksheet 1 2 3 4 5 6 7 8 11 > a. Record the purchase of materials (on credit). Note: Enter debits before credits. Date April 30 Account Title Debit Credit Raw materials inventory Accounts payable Record entry Clear entry View general journal < Requirement General Ledger >