Smith Company shows the following costs for three jobs worked on in April.

	Job 306	Job 307	Job 308
Balances on March 31
Direct materials (in March)	$ 29,200	$ 35,300
Direct labor (in March)	20,200	18,100
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	?	?	?
Status on April 30	Finished (sold)	Finished (unsold)	In process

Additional Information

1. Raw Materials Inventory has a March 31 balance of $80,500.
2. Raw materials purchases in April are $500,200, and total factory payroll cost in April is $364,100.
3. Actual overhead costs incurred in April are indirect materials, $50,100; indirect labor, $23,100; factory rent, $32,100; factory utilities, $19,100; and factory equipment depreciation, $51,200.
4. Predetermined overhead rate is 50% of direct labor cost.
5. Job 306 is sold for $590,000 cash in April.

Record the purchase of materials (on credit).

Record the direct materials used.

Record direct labor used (and paid in cash) and assigned to Work in Process Inventory.

Record the indirect materials used and assigned to Factory Overhead.

Record the indirect labor used (and paid in cash) and assigned to Factory Overhead.

Record the overhead costs applied to Work in Process Inventory.

Record the actual other overhead costs incurred. (Factory rent and utilities are paid in cash.)

Record the transfer of Jobs 306 and 307 to Finished Goods Inventory.

Record the cost of goods sold for Job 306.

Record the revenue from the sale of Job 306 received in cash.

Record the close underapplied or overapplied overhead to the Cost of Goods Sold account.