Marco Company shows the following costs for three jobs worked on in April.

Additional Information

a$.$ Raw Materials Inventory has a March $31$ balance of $$86,000.$

b$.$ Raw materials purchases in April are $$515,000,$ and total factory payroll cost in April is $$378,000.$

c$.$ Actual overhead costs incurred in April are indirect materials, $$53,750$; indirect labor, $$26,750$; factory rent,

$$35,750$; factory utilities, $$22,750$; and factory equipment depreciation, $$54,750.$

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

e$.$ Job $306$ is sold for $$650,000$ cash in April.