Darden Manufacturing uses a job order cost accounting system. On April 1, the company has Work in Process Inventory of $7600 and two jobs in process: Job No. 221, $3600 and Jon No. 222, $4000. During April, a summary of source documents reveals the following:

For... Materials-Requisition-Slips... Labor-time-tickets
Job 221... $2200... 3600
222.. . 1700... 3200
223.. . 2400... 2900
224... 2100... 2800
General use.. 600.. . 400
Totals... 9000.. . 12900

Darden applies Manufacturing Overhead to jobs at an overhead rate of 60% of direct labor cost. Job No. 221 is completed during the month. Actual overhead costs incurred on account during the month were $8000.

A. Prepare summary journals entries to record: the raw materials requisitioned, the factory lbor used, the assignment of manufacturing overhead to jobs, and the completion of Job No. 221. In addition, journalize the incurring of actual overhead costs.

B.Using a T-Account with all applicable entries, show the balance of the Work in Process Inventory account at April 30. In addition, using T-Accounts or job cost schedules format calculate & show balances on all open jobs.

C. Determine if the manufacturing overhead was over or under-applied for the month and by how much. Use a T-Account to show this.

D. If Darden were to close out the manufacturing overhead account at end of the month, prepare the entry to do so.

Well it seems simple and clear make an effort or ask a specific question

I did, the questions are A B C and D
Can you give me an answer to them?

No! Because this is an assignment and your work not mine. If you have a question about principle I will help you, but I will not do the work for you

That's fine, I finished them last night