c. Actual overhead costs incurred in April are indirect materials, $54,250; indirect labor, $27,250; factory rent, $36,250; factory utilities, $23,250; and factory equipment depreciation, $55,250. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $652,000 cash in April. 2. Determine the total cost assigned to each job as of April 30 (including the balances from March 31). Job 306 March Direct materials $ 35,800 $ Direct labor 26,800 Overhead applied 16,800 Work in process, beginning April Direct materials Direct labor Overhead applied Costs added in April Total costs Job 307 41,800 24,800 15,800 Job 308 April Total 152,000 237,000 91,800 167,000 117,000 122,000 243,800 Status on April 30 Finished (sold) April 30 cost included in: 404,000 Finished (unsold) In process $ 0 506,000 380,800 0 239,000 886,800 $ 0