Smith Company shows the following costs for three jobs worked on in April ebook ASH int ferences Job 306 Job 302 Balances on March 31 obson Direct materials in March) $ 29, 200 $35.300 Direct labor (in March) 20,200 11,100 Applied overhead (March) 10,100 9,050 Costs during April Direct materials 135,200 220,300 $100,100 Direct Labor 85,400 150,500 105,100 Applied overhead 2 Finished Finished Status on April 30 In process (sold) (unsold) Additional Information o. Raw Materials Inventory has a March 31 balance of $80,500 b. Raw materials purchases in April are $500,200, and total factory payroit cost in Apeil is 5364100 c. Actual overhead costs incurred in April are indirect materials, $50,100; indirect labor, 523100factory rent $3200, tactory les $19,100, and factory equipment depreciation, $51,200 d. Predetermined overhead rate is 50% of direct labor cost e. Job 306 is sold for $590,000 cash in April View transaction list Journal entry worksheet b. Record the direct materials used. int ences Debit Credit Note: Enter debts before credits Date Account Title April 30 Work in process inventory Raw materials inventory