Shane's Shovels produces small custom-made earthmoving equipment for landscaping companies. Manufacturing overhead is allocated to work in process using an estimated overhead rate. During April, transactions for Shane's Shovels included the following:

Direct materials issued to production$180 000

Indirect materials issued to production30 000

Other manufacturing overhead incurred250 000

Overhead allocated225 000

Direct labour costs75 000

Beginning and ending work in process were both zero.

Required

1. What was the cost of jobs completed in April?
2. Was manufacturing overhead underapplied or overapplied? By how much?
3. Write out the journal entries for these transactions, including the adjustment.