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 20,900 10,450 Job 306 Job 307 Job 308 $ 34,800 $ 43,700 25,800 12,900 140,800 228,700 $ 102,900 ? 96,600 164,500 Finished Finished (sold) 107,900 2 (unsold) In process Additional Information 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.