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) $ 29,400 $ 35, 400 Direct labor used (in March) 20,400 10 , 100 Overhead applied (March) 10,400 9, 400 Costs during April Direct materialy used 136,000 221, 000 $ 101, 000 Direct labor used 85, 100 151, 000 106,000 overhead applied Status on April 30 Finished Finished (sold] (unsold] In process Additional Information a. Raw Materials Inventory has a March 31 balance of 580,400. b. Row materials purchases in April are $501,000, and total factory payroll cost in April is $364,000. C. Actual overhead costs incurred in April are indirect materials, $50,250; Indirect labor, $23,250; factory rent. $32,250; factory utilities, $19,250: and factory equipment depreciation, $51,250. d. Predetermined overhead rate is 50% of direct labor cost. c. Job 306 is sold for $636,000 cash In April. 2. Determine the total cost assigned to each job as of April 30 (including the balances from March 31). Jah 306 Job 307 Job 308 April Total March Direct materials 29,400 35,401 Dirart labor 20.400 18.400 Overhead apple !,400 Work in process, beginning 63,200 65,201