Record in good journal entry format the following transactions:

April 10, 400 units of raw materials were purchased at $5.50.

April 15, 300 units of raw materials were requisitioned at $6.00 for production, Job 345.

April 25, 200 units of raw materials were requisitioned at $5.50 for production, Job 555.

The Cavy Company accumulated 560 hours of direct labor on Job 345 and 800 hours on Job 777. The direct labor was incurred at a rate of $20 per direct labor hour for Job 345 and $21 per direct labor for Job 777. Journalize the entry to record the flow of labor costs into production during April.

During the month of April, Cavy Company incurred factory overhead as follows:

Indirect materials	$11,000
Factory Supervision Labor	$ 4,000
Utilities	$ 500
Depreciation (factory)	$ 700
Small tools	$ 300
Equipment rental	$ 750

Journalize the entry to record the factory overhead incurred during April