Tiehen Corporation uses a job-order costing system to assign manufacturing costs to jobs. At the end of the month it closes out any overapplied or underapplied manufacturing overhead to Cost of Goods Sold. Its balance sheet on April 1 appears below:

Tiehen Corporation Balance Sheet April 1
Assets:
Cash				$	10,800
Raw materials	$	4,800
Work in process		15,800
Finished goods		19,800			40,400
Property, plant, and equipment (net)					229,800
Total assets				$	281,000
Liabilities and Stockholders' Equity:
Accounts payable				$	15,400
Retained earnings					265,600
Total liabilities and stockholders' equity				$	281,000

Summaries of the transactions completed during April appear below:

(1)	Raw materials purchased on account	$	66,800
(2)	Raw materials used in production (direct materials)	$	50,800
(3)	Raw materials used in production (indirect materials)	$	7,400
(4)	Direct labor paid in cash	$	95,800
(5)	Indirect labor paid in cash	$	25,800
(6)	Selling and administrative salaries paid in cash	$	30,800
(7)	Factory utility costs (on account)	$	12,800
(8)	Depreciation on PP&E--manufacturing equipment	$	10,800
(9)	Depreciation on PP&E--selling and administration	$	2,400
(10)	Advertising expenses paid in cash	$	15,800
(11)	Manufacturing overhead applied to production	$	59,400
(12)	Cost of goods manufactured	$	196,800
(13)	Cash sales	$	285,000
(14)	Cost of goods sold	$	205,800
(15)	Cash payments to creditors	$	81,800
(16)	Overapplied (underapplied) overhead		?

Required:

Complete the spreadsheet below. (Negative or Deductible amounts should be entered with a minus sign.)

P ing Overhead Payable Transactions Cash Materials Prncess Goods Beginning balances, April 1 (1)Riaw malerials purchased iaccount Raw materials used in production (direct materials) (3) Raw malerials used in production (indirect malerials) (2 (4) Direct labor paid in cash (5) Indirect labor paid in cash (6)Selling and administrative salaries paid in cash (7Factory utlity costs (on account) (a)Depreciation (9Depreciation PP&E-manufacturing oquipment PP&E-Belling and administration (10) Advertising expenses paid in cash (11) Manufacturing overhead applied to production (12) Cost of ccads manufactured (13) Cash sales (14) Cost = = Igcads sold (15) Cash payments to creditors (16) Overapplied (underapplied) overhead Ending balances at April 30 0