QUE: At Plastic Incorporation , the beginning balance of the work in progress inventory account in April of the most recent year was $19000. Direct materials used during April totaled $130, 000. Total manufacturing labor incurred in April was $180,000, 75% 0f this amount represented direct labor . The predetermined manufacturing overhead rate is 130% of direct labor cost. Actual manufacturing overhead cost for April amounted to $160, 000. In April , two jobs were completed with total costs of $ 110.000 and $ 95 , 000 respectively. In April the two jobs were sold on account for $187,000 and $ 124, 000respectively.

a) compute the balance in work in process inventory on April 30th .

b) Record the journal entry for direct materials used in April.

c ) Record the journal entry to record labor cost for April

d)Record the Journal entry for allocated manufacturing overhead for April

e) Record the entry to remove the completed jobs into finished goods inventory in April .

f) Record the entry to sell the two completed jobs on account in April