Marco Company shows the following costs for three jobs worked on in April. Job 306 Job 307 $ 27,000 $ 41,000 22,000 11,000 16,000 8,000 Balances on March 31 Direct materials used (in March) Direct labor used (in March) Overhead applied (March). Costa during April Direct materials used Direct labor used Overhead applied Status on April 30 139,000 102,000 Finished (sold) Job 300 210,000 $ 115,000 152,000 101,000 7 Finished (unsold) In process Additional Information a. Raw Materials Inventory has a March 31 balance of $89,000. b. Raw materials purchases in April are $580,000, and total factory payroll cost in April is $378.000. c. Actual overhead costs incurred in April are indirect materials, $59,000; indirect labor, $23,000; factory rent, $38,000; factory utilities, $20,000, and factory equipment depreciation, $58,000. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $630,000 cash in April. 4. Prepare a schedule of cost of goods manufactured for the month end April 30.