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Dash Industries Inc. manufactures recreational vehicles. Dash uses a job order cost system. The time tickets from April jobs are summarized as follows:

Job 201 $5,480
Job 202 6,090
Job 203 4,400
Job 204 4,086
Factory supervision 2,640

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $25 per direct labor hour. The direct labor rate is $46 per hour.Required:

A. Journalize the April 30 entry to record the factory labor costs.

B. Journalize a second entry on April 30 to apply factory overhead to production for April.

*Refer to the Chart of Accounts provided for the correct wording of account titles.

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