Answer:
A journal entry was prepared to  record the transactions of Marcelino Company during the month of April with the scheduled cost of goods.
Explanation:
Solution
The first step is to take is  preparing  a journal entries to record the transactions of Marcelino Company during the month of April.
(a)  JOURNAL ENTRIES OF MARCELINO COMPANY
                                 Job 306        Job 307      Job 308     April Total
Balances on 31st
     March
Direct materials       29000    35000                               64000
Direct labor                20000    18000                                38000
Applied overhead      10000      9000
(b)
Costs during April
Direct materials           135000    220000   100000    455000
Direct labor                   85000    150000     105000	340000
Applied overhead            42500    75000    52500	170000
Cost of Manufacturing    32150      507000  257500 1086000
 Status on April 30     Finished (sold)Finished (unsold)In process
April Profit Statement
Manufacturing Cost               1086000
Less Closing WIP job 306 257500
Less Finished goods 307 507000
ADD overhead under applied 5000
Cost Of Goods sold           326500
Sales Value                           635000
Gross Profit                           308500
OverheadActualy incured  
Indirect material                    50000
Indirect labor                          23000
Factory rent                            32000
Factory Utility                          19000
Factory equipment             51000
OverheadActualy incured     175000
Overhead applied             170000
Overhead under applied      5000
We create another Journal for Marcelino Company
 Journal                       Credit               Debit
Material Control        500000
Account Payable                               500000
Overhead control      175000
Overhead payable                              175000
Wage Control              363000
Wage Payable                                      363000
Work in progress       455000
Material Control                                    455000
Work in progress        340000
Direct labor                                            38000
Work in progress         170000  
Applied overhead                                 170000
Overhead under applied 5000  
Cost of Goods sold                                 5000
Finished Goods          507000  
Work in progress                                    507000