The following transactions occurred during the month of April for Kay Company.

A. $3,000 worth of materials was purchased on credit.

B. A total of $1,700 worth of materials was used in production, $500 for Job 443 and the remainder for Work 444.

c. During the month, direct labor was 50 hours at Job 443 and 100 hours at Job 444. Direct labor was paid at a rate of $8 per hour.

d. Overhead is charged using an overall factory rate of $7.5 per direct labor hour.

e. The actual overhead for the month was $1,230 and was paid in cash.

f. Work 443 completed and transferred to Finished Goods,

g. The 442 jobs that were completed and transferred in not March are sold on credit at a price ($2,000) plus 25%.

Requested:

a. Prepare journal entries for transactions (a) to (e)

b. Create order cost cards for Jobs 443 and 444.

c. Prepare journal entries for transactions (f) and (g)