Balances on March 31 Direct materials used (in March) Direct labor used (in March) Overhead applied (March) Costs during April Direct materials used Direct labor used Overhead applied Status on April 30 Additional Information Job 306 $ 30,200 21, 200 11, 200 138,000 86, 200 ? Finished (sold) Job 307 Required: 1. Determine the amount of overhead applied to each job in April. $ 36,200 19, 200 10, 200 223,000 153,000 ? Finished (unsold) Job 308 $ 103,000 108,000 ? In process a. Raw Materials Inventory has a March 31 balance of $81,200. b. Raw materials purchases in April are $503,000, and total factory payroll cost in April is $366,000 c. Actual overhead costs incurred in April are indirect materials, $50,750, indirect labor, $23,750, factory rent, $32,750 factory utilities, $19,750; and factory equipment depreciation, $51,750. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $638,000 cash in April.

a. Raw Materials Inventory has a March 31 balance of $81,200. b. Raw materials purchases in April are $503,000, and total factory payroll cost in April is $366,000. c. Actual overhead costs incurred in April are indirect materials, $50,750; indirect labor, $23,750; factory rent, $32,750 factory utilities, \$19,750; and factory equipment depreciation, \$51,750. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $638,000 cash in April. Required: 1. Determine the amount of overhead applied to each job in April. Required: 1. Determine the amount of overhead applied to each job in April