Additional Information

a$.$ Raw Materials Inventory has a March $31$ balance of $$88,000.$

b$.$ Raw materials purchases in April are $$520,000,$ and total factory payroll cost in April is $$383,000.$

c$.$ Actual overhead costs incurred in April are indirect materials, $$55,000$; indirect labor, $$28,000$; factory rent, $$37,000$;

factory utilities, $$24,000$; and factory equipment depreciation, $$56,000.$

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

e$.$ Job $306$ is sold for $$655,000$ cash in April.

Determine the total cost assigned to each job as of April $30($including the balances from March $31).$Marco Company shows the following costs for three jobs worked on in April.

$\backslash$table$[[,$Job $306,$Job $307,$Job $308],[$Balances on March $31,,,],[$Direct materials used $($in March$),$$$37,000,$$$43,000,],[$Direct labor used $($in March$),28,000,26,000,],[$Overhead applied $($March$),18,000,17,000,],[$Costs during April,,,$],[$Direct materials used,$155,000,240,000,$$$120,000$

Prepare Journal Entries for the month of April to record the above transactions.