part d from the following transactions, prepare the appropriate general journal entries for the month of april. 1.) raw materials costing $60000 were issued from the storeroom. 2.) direct labor of $53,000 was charged to production. 3.) indirect labor costs of $17000 were incurred. 4.) overhead was applied at the rate of 40 percent of direct labor dollars. 5.) completed products costing $42000 were transferred to finished goods. 6.) products costing $32000 were sold.