Jenkins Company applies overhead costs to products at a rate of 50 percent of direct labor costs. The following data relate to the manufacturing activities of Jenkins Company during April:

April 1 April 30
Direct materials inventory 60,250 61,750
Work-in-process inventory 44,000 43,500
Finished goods inventory 24,150 23,000

Factory costs incurred during the month were:

Direct materials purchased $155,000
Direct labor costs incurred $270,000
Factory utilities $ 35,000
Factory rent $ 52,000
Factory supervisor $ 43,000

Depreciation on factory equipment $ 25,000

a. Refer to Jenkins Company. find out the cost of direct materials used during April.

b. Refer to Jenkins Company. Using actual costing, find out the cost of the units completed during April and transferred to the finished goods storeroom.

c. Refer to Jenkins Company. Using normal costing, find out the cost of units completed during April and transferred to the finished goods storeroom.