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. 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. Job 306 Job 307 Beginning Work in Process (March costs) Direct materials $ 34,800 $ 43,700 Direct labor 25,800 20,900 Overhead applied Total Beginning Work in Process inventory 12,900 10,450 73,500 75,050 Costs added in April Direct materials Direct labor Overhead applied Total costs added in April Total cost of jobs At the end of April, indicate which account should include each job's costs. Job 308 April Total $ 148,550 69 $ 140,800 $ 228,700 102,900 472,400 96,600 164,500 107,900 369,000