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$)$ $ $32,600$ $ $38,600$

Direct labor used $($in March$)23,60021,600$

Overhead applied $($March$)13,60012,600$

Costs during April

Direct materials used $144,000229,000$ $ $109,000$

Direct labor used $88,600159,000114,000$

Overhead applied $?$question mark $?$question mark $?$question mark

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

Additional Information

Raw Materials Inventory has a March $31$ balance of $$83,600.$

Raw materials purchases in April are $$509,000,$ and total factory payroll cost in April is $$372,000.$

Actual overhead costs incurred in April are indirect materials, $$52,250$; indirect labor, $$25,250$; factory rent, $$34,250$; factory utilities, $$21,250$; and factory equipment depreciation, $$53,250.$

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

Job $306$ is sold for $$644,000$ cash in April.

$1.$ Determine the amount of overhead applied to each job in April.

$2.$ Determine the total cost assigned to each job as of April $30($including the balances from March $31).$

$3.$ Prepare journal entries for the month of April to record the above transactions.

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

$5-$a$.$ Compute gross profit for April.

$5-$b$.$ Show how the three inventory accounts are reported on the April $30$ balance sheet.