Tornado Electronics manufactures CD players. All processing is initiated when an order is received. ...

Tornado Electronics manufactures CD players. All processing is initiated when an order is received. For April there were no beginning inventories. Conversion costs and direct materials are the only manufacturing cost accounts. Direct materials are purchased under a just-in-time system. Journal entries are recorded at three trigger points using backflush costing: purchase of direct materials, completion of finished goods, and sale of product. Variances are offset to cost of goods sold. Additional information is as follows:

Actual direct material costs   $208,000
Actual conversion costs   $232,000
Standard materials costs per unit   $60
Standard conversion cost per unit   $80
Units produced   3,200
Units sold   2,800

Required:
Record all journal entries for the monthly activities related to the above transactions based on backflush costing.