Kennedy Company shows the following costs for three jobs worked on in April. Job 306 Job 307 Job 308 $ 30,200 21,200 10,600 $ 36,800 18,600 9,300 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 30 136,200 87,400 ? Finished (sold) 221,800 153,000 ? Finished (unsold) $ 100,600 105,600 ? In process Additional Information a. Raw Materials Inventory has a March 31 balance of $83,000. b. Raw materials purchases in April are $501,200, and total factory payroll cost in April is $369,600. c. Actual overhead costs incurred in April are indirect materials, $50,600; indirect labor, $23,600; factory rent, $32,600; factory utilities, $19,600; and factory equipment depreciation, $52,200. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $600,000 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 Job 308 April Total Beginning Work in Process (March costs) Direct materials $ 36,800 Direct labor Overhead applied Total Beginning Work in Process inventory Costs added in April 30,200 $ 21,200 10,600 62,000 18,600 9,300 64,700 $ 126,700 Direct materials 221,800 136,200 $ 87,400 100,600 105,600 458,600 346,000 Direct labor 153,000 0 Overhead applied Total costs added in April Total cost of jobs 223,600 374,800 206,200 $ 804,600 At the end of April, indicate which account should include each job's costs. KENNEDY 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 Kennedy Company for the month of April. 0 0 Gross profit