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$)$ $ $36,600$ $ $42,600$

Direct labor used $($in March$)27,60025,600$

Overhead applied $($March$)17,60016,600$

Costs during April

Direct materials used $154,000239,000$ $ $119,000$

Direct labor used $92,600169,000124,000$

Overhead applied

Status on April $30$ Finished $($sold$)$ Finished $($unsold$)$ In process

Additional Information

Raw Materials Inventory has a March $31$ balance of $$87,600.$

Raw materials purchases in April are $$519,000,$ and total factory payroll cost in April is $$382,000.$

Actual overhead costs incurred in April are indirect materials, $$54,750$; indirect labor, $$27,750$; factory rent, $$36,750$; factory utilities, $$23,750$; and factory equipment depreciation, $$55,750.$

Predetermined overhead rate is $50\%$ of direct labor cost.

Job $306$ is sold for $$654,000$ cash in April.

$4.$ Prepare a schedule of cost of goods manufactured for the month ended April $30.$