Marco Company shows the following costs for three jobs worked on in April.

a$.$ Raw Materials Inventory has a March $31$ balance of $$80,000.$

b$.$ Raw materials purchases in April are $$500,000,$ and total factory payroll cost in April is $$363,000.$

c$.$ Actual overhead costs incurred in April are indirect materials, $$50,000$; indirect labor, $$23,000$; factory rent, $$32,000$; factory

utilities, $$19,000$; and factory equipment depreciation, $$51,000.$

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

e$.$ Job $306$ is sold for $$635,000$ cash in April.