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 $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