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. Required:

1. Determine the amount of overhead applied to each job in April.

	306	307	308	April Total
Direct labor	$88,200			$88,200
Predetermined overhead rate	0.50	0.50	0.50	0.50
Overhead applied	$44,100