Question 27 1 p ou are preparing journal entries to record the following transactions and events for April using a job order cost accounting syster g) Sold job orders, costing $58,800, on credit for $103,000 When you record the journal entry for Sales, what is the dollar amount for that account? Report in whole dollars. Question 28 2 p Bard Manufacturing uses a job order cost accounting system. During March of the current year, Bard purchased $198,000 of raw materials on credit; issued materials to production of $195,000 of which $30,000 were indirect. Bard incurred a factory payroll of $150,000, paid in cash, of which $40,000 is classified as indirect labor. Bard uses a predetermined overhead application rate of 150% of direct labor cost. If Bard incurred total overhead costs of $167,800 during the month, compute the amount of under- or overapplied overhead as of March 31: Report in whole dollars.