Raw material purchased on account, $$367,200.$

Direct material issued to Job #$4263$ cost $$294,840$; indirect material issued for that job cost $$22,428.$ Direct material costing $$3,366$ was issued to start production of Job #$4264.$

Direct labor hours worked on Job #$4263$ were $3,600.$ Direct labor hours for Job #$4264$ were $120.$ All direct labor employees were paid $$27$ per hour.

Other actual factory overhead costs incurred for the month totaled $$123,660.$ This applied to production at the rate of $$32\mathrm{.}40$ per direct labor hour.

a$.$ Prepare journal entries for Transactions $1-5.$

Note: List any multiple debits or any multiple credits in alphabetical order by account name.

b$.$ Determine the balance in Raw Material Inventory at the end of the month. $$0$

c$.$ Determine the balance in Work in Process Inventory at the end of the month. :

d$.$ Determine the cost of the goods manufactured during April. $$0$

e$.$ If completed goods consist of $10,000$ similar units, what was the cost per unit?

Note: Round unit costs to two decimal places $($i$.$e$.$ round $$4\mathrm{.}355$ to $$4\mathrm{.}36).$

f$.$ What is the amount of underapplied or overapplied overhead at the end of April?

Note: Do not use a negative sign with your answer.