The following transactions occurred during the month of April for Nelson Company:
a. Purchased materials costing $4,610 on account.
b. Requisitioned materials totaling $4,800 for use in production, $3,170 for Job 518 and the remainder for Job 519.
c. Recorded 65 hours of direct labor on Job 518 and 90 hours on Job 519 for the month.
Direct laborers are paid at the rate of $14 per hour.
d. Applied overhead using a plantwide rate of $6.20 per direct labor hour.
e. Incurred and paid in cash actual overhead for the month of $973.
f. Completed and transferred Job 518 to Finished Goods.
g. Sold on account Job 517, which had been completed and transferred to Finished Goods in March, for cost ($2,770) plus 25 percent.

Required:
1. Prepare journal entries for transactions (a) through (e).
2. Prepare job-order cost sheets for Jobs 518 and 519. Prepare journal entries for transactions (f) and (g). (Note: Round to the nearest dollar.)
3. Prepare a schedule of cost of goods manufactured for April. Assume that the beginning balance in the raw materials account was $1,025 and that the beginning balance in the work-in-process account was zero.