Marco Company shows the following costs for three jobs worked on in April. Job 306 Job 307 Job 308 Balances on March 31 Direct materials used (in March) $ 32,200 $ 38,200 Direct labor used (in March) 23,200 21,200 Overhead applied (March) 13,200 12,200 Costs during April Direct materials used 143,000 228,000 $ 108,000 Direct labor used 88,200 158,000 113,000 Overhead applied ?question mark ?question mark ?question mark Status on April 30 Finished (sold) Finished (unsold) In process Additional Information Raw Materials Inventory has a March 31 balance of $83,200. Raw materials purchases in April are $508,000, and total factory payroll cost in April is $371,000. Actual overhead costs incurred in April are indirect materials, $52,000; indirect labor, $25,000; factory rent, $34,000; factory utilities, $21,000; and factory equipment depreciation, $53,000. Predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $643,000 cash in April.

2. Determine the total cost assigned to each job as of April 30 (including the balances from March 3

	Job 306		Job 307		Job 308		April Total
March
Direct materials	$32,200		$38,200
Direct labor	23,200		21,200
Overhead applied	13,200		12,200
Work in process, beginning							$0
April
Direct materials	143,000		228,000		108,000		479,000
Direct labor	88,200		158,000		113,000		359,200
Overhead applied							0
Costs added in April	231,200		386,000		221,000		838,200
Total costs							$0
Status on April 30	Finished (sold)		Finished (unsold)		In process
April 30 cost included in:	Cost of goods sold		Finished goods inventory		Work in process inventory