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)	$ 31,000	$ 44,000
Direct labor used (in March)	22,000	18,000
Overhead applied (March)	11,000	9,000
Costs during April
Direct materials used	134,000	215,000	$ 115,000
Direct labor used	101,000	152,000	105,000
Overhead applied	?	?	?
Status on April 30	Finished (sold)	Finished (unsold)	In process

Additional Information

1. Raw Materials Inventory has a March 31 balance of $84,000.
2. Raw materials purchases in April are $580,000, and total factory payroll cost in April is $386,000.
3. Actual overhead costs incurred in April are indirect materials, $54,000; indirect labor, $28,000; factory rent, $31,000; factory utilities, $22,000; and factory equipment depreciation, $53,000.
4. Predetermined overhead rate is 50% of direct labor cost.
5. Job 306 is sold for $675,000 cash in April.

Prepare a schedule of cost of goods manufactured for the month end April 30.

MARCO COMPANY
Schedule of Cost of Goods Manufactured
For Month Ended April 30
Total manufacturing costs	0
Total cost of work in process	0
Cost of goods manufactured	$0