Chapter 15 2 po Panzarella Co.'s March 31 inventory of raw materials is $220,000 Raw materials purchases in Arllare $790,000 and actory cost in April is $727,000. Overhead costs incurred in Aprilare Indirect materials. $125,000 indirect labor $107.000, factory rent $61000; factory iities, $75,000, and factory equipment depreciation, 579,000 The predetermined overhead rates 70% of direct labor cost Job 306 is sold for $1360,000 cash in April. Costs of the three jobs worked on in April follow 302 300 Do Maron Direct terit 115,000 $119,000 Direct laber 76.000 46,00 Applied overhet 33.200 32.219 Costa duri April Direct material 191.000 304,00 $156,000 Direct labor 197.000 290,000 133.000 Applied overhead > Tinted Status on April 30 Pisished old) (od Cos D Complete this question by entering your answers in the tabs below. General Journal General Ledger Tria Balance Coses Cost of Goode MO Calculate the amount of overhead to be applied to each of the jobs worked on during April. Then, using the modowns, indicate which account in the ledger should include the fob's costs as of April 30. Date: Mar 31 to Apr 30 Job 300 Jab 307 Jab 308 Beginning Work in Process March costs) Direct materials 5 85.000 5 119.000 Direct labor 75.000 46.000 Applied overhead 50.200 32.200 Pol Beginning Work in Process inventory 214200 197 200 $ 411400