The following activities took place in the work in process inventory account during April:

Beginning balance $ 15,000
Direct materials used 120,000

Total manufacturing labor incurred in April was $162,500, 80% of this amount represented direct labor. The predetermined manufacturing overhead rate is 120% of direct labor cost. Actual manufacturing overhead costs for April amounted to $150,000. Two jobs were completed with total costs of $120,000 and $85,000, respectively. They were sold on account for $265,000 and $155,000, respectively.

a) Compute the balance in work in process inventory on April 30.
b) Record the journal entry for direct materials used in April.
c) Record the journal entry for total manufacturing labor incurred in April.
d) Record the journal entry to allocate manufacturing labor to the appropriate accounts.
e) Record the journal entry for allocated manufacturing overhead for April.
f) Record the entry to move the completed jobs into finished goods inventory.
g) Record the entry to sell the two completed jobs on account.