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) $ 31,000 Overhead applied (March) 23,000 11,500 $ 43,000 19,000 9,500 Costs during April Direct materials used Direct labor used Overhead applied Status on April 30 132,000 104,000 Finished (sold) 220,000 152,000 ? Finished (unsold) $ 115,000 100,000 ? In process Additional Information a. Raw Materials Inventory has a March 31 balance of $82,000. b. Raw materials purchases in April are $590,000, and total factory payroll cost in April is $386,000. c. Actual overhead costs incurred in April are indirect materials, $57,000; indirect labor, $30,000; factory rent, $32,000; factory utilities, $20,000; and factory equipment depreciation, $52,000. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $685,000 cash in April. Journal entry worksheet > 1 2 4 5 6 7 8 . 11 > Record the direct labor (paid in cash). Note: Enter debits before credits. Transaction C. General Journal Debit Credit Record entry Clear entry View general journal