Beginning balance - 15,000.
Direct materials used - 120,000.
Total man labor incurred 162,500. (80% was direct labor)
Predetermined man. overhead 120% of direct labor cost.
Actual man. overhead 150,000.
Two jobs completed with total costs of 120,000. & 85,000. respectfully
They were sold on account for 265,000. and 155,000. respectfully

1. Compute balance in WIP inventory on April 30
2. Record journal entry for direct materials used in April
3. Record the journal entry for total man. labor incurred in April.
4. Record the journal entry to allocate man. labor to the appropriate accounts.
5. Record the journal entry for allocated man. overhead for April.
6. Record the entry to move the completed jobs info finished goods inventory.
7. Record the entry to sell teh two completed jobs on account.