Fisher Company shows the following costs for three jobs worked on in April. Balances on March 31 Direct materials (in March) Direct labor (in March) Applied overhead (March) Costs during April Direct materials Direct labor Applied overhead Status on April 30 Additional Information Job 306 Job 307 Job 308 $ 34,800 25,800 12,900 $ 43,700 20,900 10,450 140,800 96,600 ? Finished (sold) 228,700 164,500 ? $ 102,900 107,900 ? Finished (unsold) In process a. Raw Materials Inventory has a March 31 balance of $94,500. b. Raw materials purchases in April are $505,800, and total factory payroll cost in April is $394,900. c. Actual overhead costs incurred in April are indirect materials, $52,900; indirect labor, $25,900; factory rent, $34,900; factory utilities, $21,900; and factory equipment depreciation, $56,800. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $660,000 cash in April. Prepare a schedule of cost of goods manufactured for Fisher Company for the month of April. FISHER COMPANY Schedule of Cost of Goods Manufactured For Month Ended April 30 Total manufacturing costs added during April Total cost of work in process Select the accounts used in the calculation of gross profit. Enter the amount of gross profit for Fisher Company for the month of April. Gross profit