Job $306$

Job $307$

Job $308$

Balances on March $31$

Direct materials used op$$n Marchy.

$$29,000$

$$35,000$

Direct labor used $($in Marchy $.$

$20,000$

$18,000$

Overthead appliod $($March$)$

$10,000$

$9,000$

Costs during Apri

Direct moterials used

$135,000$

Direct labar used

$85,000$

$220,000$

$$100,000$

$150\mathrm{.}000$

$105\mathrm{.}000$

Overhead appled $q,?$

$?$

Status on April $30$

Finiahed $($sold$)$

Finished $[$unsolef$)$

inprocess

Additional information

a$.$ Raw Materials Inventory has a March $31$ balance of $$$0,000.$

b$.$ Raw materials purchases in April are $$500,000,$ and total factory payroll cost in April is $$363,000.$

c$.$ Actual overhead costs incurred in April are indirect materials, $$50,000$; indirect labor, $$23,000$; factory rent, $$32,000$; factory $$19,000$; and factory equipment depreciation, $$51,000.$

d$.$ Predetermined overhead rate is $50\%$ of direct labor cost.

e$.$ Job $306$ is sold for $$635,000$ cash in April.

Required

Determine the amount of overhead applied to each job in April.

Determine the total cost assigned to ench job as of April $30($including the balances from March $31).$