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

	Job 306	Job 307	Job 308
Balances on March 31
Direct materials (in March)	$ 34,000	$ 42,500
Direct labor (in March)	25,000	20,500
Applied overhead (March)	12,500	10,250
Costs during April
Direct materials	140,000	227,500	$ 102,500
Direct labor	95,000	162,500	107,500
Applied overhead	?	?	?
Status on April 30	Finished (sold)	Finished (unsold)	In process

Additional Information

1. Raw Materials Inventory has a March 31 balance of $92,500.
2. Raw materials purchases in April are $505,000, and total factory payroll cost in April is $390,500.
3. Actual overhead costs incurred in April are indirect materials, $52,500; indirect labor, $25,500; factory rent, $34,500; factory utilities, $21,500; and factory equipment depreciation, $56,000.
4. Predetermined overhead rate is 50% of direct labor cost.
5. Job 306 is sold for $650,000 cash in April.

Calculate the amount of overhead to be applied to each of the jobs worked on during April. Then, using the drop-downs, indicate which account in the ledger should include the job's costs as of April 30. Complete this question by entering your answers in the tabs below. Select the accounts used in the calculation of gross profit. Enter the amount of gross profit for Carey Company for the month of April