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Required information

$[$The following information applies to the questions displayed below.$]$

Marco Company shows the following costs for three jobs worked on in April.

$\backslash$table$[[$Balances on March $31,$Job $306,$Job $307,$Job $308],[$Direct materials used $($in March$),$$$31,400,$$$37,400,],[$Direct labor used $($in March$),22,400,20,400,],[$Overhead applied $($March$),12,400,11,400,],[$Costs during April,$141,000,226,000,$$$106,000],[$Direct materials used,$87,400,156,000,111,000],[$Direct labor used,?,?,?$],[$Overhead applied,Finished,$\backslash$table$[[$Finished$],[($sold$)]],$In process$],[$Status on April $30,,,]]$

Additional Information

a$.$ Raw Materials Inventory has a March $31$ balance of $$82,400.$

b$.$ Raw materials purchases in April are $$506,000,$ and total factory payroll cost in April is $$369,000.$

c$.$ Actual overhead costs incurred in April are indirect materials, $$51,500$; indirect labor, $$24,500$; factory rent, $$33,500$; factory utilities, $$20,500$; and factory equipment depreciation, $$52,500.$

d$.$ Predetermined overhead rate is $50\%$ of direct labor cost.

e$.$ Job $306$ is sold for $$641,000$ cash in April.

$2.$ Determine the total cost assigned to each job as of April $30($including the balances from March $31).$

$\backslash$table$[[,$Job $306,$Job $307,$Job $308,$April Total$],[$March$],[$Direct materials,$31,400,37,400,,],[$Direct labor,$22,400,20,400,,],[$Overhead applied,$12,400,11,400,,],[$Work in process, beginning$],[$April$],[$Direct materials,$141,000,226,000,106,000,473,000],[$Direct labor,$87,400,156,000,111,000,354,400],[$Overhead applied$],[$Costs added in April$],[$Total costs$],[$Status on April $30,$Finished $($sold$),$Finished $($unsold$),$In process,$],[$April $30$ cost included in:$,,,,]]$