Marco Company shows the following costs for three jobs worked on in April. Job 306 Job 307 Job 308 Balances on March 31 Direct sterials used in March) $ 30,200 $ 35,200 Direct labor used in March) 21,200 19, 200 Overhead applied (March) 11,200 10, 200 Costs during April Direct materials used 138,000 223.000 $ 183, 600 Direct labor used 86,200 153,000 108,000 Overhead applied 2 Finished Finished Status on April 30 sold) Cunsold) In process Additional Information a. Raw Materials inventory has a March 31 balance of $81.200 b. Raw materiais purchases in April are $503.000, and total factory payroll cost in Aprilis $366,000 c. Actual overhead costs incurred in April are indirect materials. 550.750; Indirect inbor $23.750; factory rent. $32.750 factory utilities, $19.750. and factory equipment depreciation, $51.750 d. Predetermined overhead rate is 50% of direct labor cost e. Job 305 is sold for $638,000 cash in April 3. Materials purchases on credit) b. Direct materials used c. Direct labot used and paid in cash) and assigned to Work in Process Inventory d. Indirect materials used and assigned to Factory Overhead e. Indirect labor used and paid in cash) and assigned to Factory Overhead 1. Overhead costs applied to Work in Process Inventory 9. Actual other overhead costs incurred (Factory rent and utilities are paid in cash h. Transfer of Jobs 306 and 307 to Finished Goods Inventory L Cost of goods sold for Job 306. Revenue from the sale of Job 305 received in cash k.Close underopplied or overapplied overhead to the Cost of Goods Sold account 3. Prepare jouma entries for the month of Apot to record the above transactions