Job 306 Job 307 Job 308 Balances on March 31 Direct materials used (in March) Direct labor used (in March) Overhead applied (March) Costs during April Direct materials used. Direct labor used $ 34,200 25,200 15,200 148,000 $ 40,200 23,200 14,200 233,000 $ 113,000 Overhead applied Status on April 30 90,200 163,000 Finished (sold) 2 Finished. (unsold) 118,000 2 In process Additional Information a. Raw Materials Inventory has a March 31 balance of $85,200. b. Raw materials purchases in April are $513,000, and total factory payroll cost in April is $376,000 c. Actual overhead costs incurred in April are Indirect materials, $53,250, Indirect labor, $26,250; factory rent, $35,250, factory utilities, $22,250; and factory equipment depreciation, $54,250, d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $648,000 cash in April. < Prev 2 3 4 5 of 5 Next > 2. Determine the total cost assigned to each job as of April 30 (including the balances from March 31). 2 of 5 Job 306 Job 307 March Direct materials $ 34,200 $ 40,200 Direct labor 25,200 23,200 Overhead applied 15,200 14,200 Work in process, beginning $ 74,600 S 77,600 Book April Pitn Direct materials ferences Direct labor 148,000 90.200 Overhead applied C Taw Job 308 April Total $ 152,200 233,000 113,000 163,000 118,000 494,000 371,200 0 231.000 865,200 S In process Costs added in April 238,200 396,000 Total costs Status on April 30 Finished (sold) Finished (unsold) 9 < Prev 2 3 4 5 of 5 Next > Required information Work in process, beginning $ 74,600 $ 77,600 April Direct materials 148,000 90,200 Direct labor Overhead applied Costs added in April Total costs 238,200 Status on April 30 Finished (sold) April 30 cost included in: 233,000 113,000 163,000 118,000 396,000 In process Finished (unsold) < Prev 2 3 4 5 of 5 Next > Check my work $ 152,200 494,000, 371,200 0 231,000 865,200 $