Marcelino Co.'s March 31 inventory of raw materials is $80,000. Raw materials purchases in April are $500,000, and factory payroll cost in April is $363.000. Overhead costs incurred in April are: indirect materials, $50,000; indirect labor, $23,000; factory rent, $32,000, factory utilities, $19.000; and factory equipment depreciation, $51,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $635,000 cash in April. Costs of the three jobs worked on in April follow. Job 306 Job 307 ob 308 $ 29,000 20,000 10,000 $ 35,000 18,000 9,000 Balances on March 31 Direct materials Direct labor Applied overhead Costs during April Direct materials Direct labor Applied overhead Status on April 30 135,000 85,000 220,000 150,000 $100,000 105,000 Finished (sold) Finished (unsold) process 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. to: Apr 30 - Dates: Mar 31 Job 308 Job 306 Job 307 April Total $ 35,000 Beginning Work in Process (March costs) Direct materials Direct labore Applied overhead Total Beginning Work in Process inventory 18.000 29,000 20.000 10.000 59.000 9,000 62,000 $ 121,000 $ 100,000 Costs added in April Direct materials Direct labor Applied overhead Total costs added in April 135,000 85,000 220,000 150,000 455,000 340,000 105,000 220,000 370,000 205,000 $ 795,000 Total cost of jobs At the end of April, indicate which account should include each job's costs Teder Trial Balance Job Costs COSCO Journal Gross Profit Mig Select the accounts used in the calculation of gross profit. Enter the amount of gross profit for Marcelino Company for the month of April. Dates: Mar 31 to: Apr 30 Gross profit