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) Direct labor used (in March) $ 34,600 25,600 Overhead applied (March) 15,600 $ 40,600 23,600 14,600 Costs during April Direct materials used 149,000 Direct labor used Overhead applied Status on April 30 90,600 ? Finished (sold) 234,000 164,000 ? Finished (unsold) $ 114,000 119,000 ? In process Additional Information a. Raw Materials Inventory has a March 31 balance of $85,600. b. Raw materials purchases in April are $514,000, and total factory payroll cost in April is $377,000. c. Actual overhead costs incurred in April are indirect materials, $53,500; indirect labor, $26,500; factory rent, $35,500; factory utilities, $22,500; and factory equipment depreciation, $54,500. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $649,000 cash in April. Job 306 Job 307 March Direct materials $ 34,600 $ 40,600 Direct labor 25,600 23,600 Overhead applied Work in process, beginning 15,600 14,600 April Direct materials Direct labor Overhead applied Costs added in April Job 308 April Total 149,000 90,600 234,000 164,000 114,000 497,000 119,000 373,600 Total costs Status on April 30 Finished (sold) Finished (unsold) In process April 30 cost included in