Amidon Co$.’$s March $31$ inventory of raw materials is $$115,000.$ Raw materials purchases in April are $$610,000,$ and factory payroll cost in April is $$454,000.$ Overhead costs incurred in April are: indirect materials, $$95,000$; indirect labor, $$44,000$; factory rent, $$69,000$; factory utilities, $$33,000$; and factory equipment depreciation, $$58,000.$ The predetermined overhead rate is $70\%$ of direct labor cost. Job $306$ is sold for $$820,000$ cash in April. Costs of the three jobs worked on in April follow.



 Job $306$ Job $307$ Job $308$ 

Balances on March $31$ 

Direct materials $ $43,000$  $ $56,000$ 

Direct labor $34,00025,000$ 

Applied overhead $23,80017,500$ 

Costs during April

Direct materials $149,000241,000$  $ $114,000$ 

Direct labor $113,000185,000112,000$ 

Applied overhead $???$ 

Status on April $30$ Finished $($sold$)$ Finished $($unsold$)$  In process