Tornado Electronics manufactures stereos. All processing is initiated when an order is received. For April there were no beginning and ending inventories for work in process. Direct Materials are purchased under a just-in-time system. Backflush costing is used with a finished goods trigger point. Additional information is as follows:

Actual conversion costs	$232,000
Standard materials costs per unit	$60
Standard conversion cost per unit	$140
Units produced	3,200
Units sold	2,800

Required:

Record all journal entries for the monthly activities related to the above transactions if backflush costing is used. Any underallocated or overallocated conversion costs are written off to COGS at the end of accounting period.