Marco Company shows the following costs for three jobs worked on in April. Balances on March 31 Direct materials used (in March) Direct labor used (in March) Overhead applied (March) Costs during April Direct materials used Direct labor used Overhead applied Status on April 30 Additional Information Job 306 Job 307 Job 308 $ 32,000 24,000 12,000 $ 37,000 17,000 8,500 139,000 100,000 ? Finished (sold) ? Finished (unsold) 210,000 $ 115,000 154,000 103,000 ? In process a. Raw Materials Inventory has a March 31 balance of $83,000. b. Raw materials purchases in April are $580,000, and total factory payroll cost in April is $383,000. c. Actual overhead costs incurred in April are indirect materials, $51,000; indirect labor, $26,000; factory rent, $33,000; factory utilities, $23,000; and factory equipment depreciation, $56,000. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $645,000 cash in April. 2. Determine the total cost assigned to each job as of April 30 (including the balances from March 31). Job 306 Job 307 Job 308 April Total March Direct materials 32,000 $ Direct labor 24,000 Overhead applied 12,000 37,000 17,000 8,500 Work in process, beginning April Direct materials 139,000 210,000 115,000 464,000 Direct labor 100,000 154,000 103,000 357,000 Overhead applied Costs added in April