Marco Company shows the following costs for three jobs worked on in April.

Additional Information

a$.$ Raw Materials Inventory has a March $31$ balance of $$80,800.$

b$.$ Raw materials purchases in April are $$502,000,$ and total factory payroll cost in April is $$365,000.$

c$.$ Actual overhead costs incurred in April are indirect materials, $$50,500$; indirect labor, $$23,500$; factory rent, $$32,500$; factory utilities, $$19,500$; and factory equipment depreciation, $$51,500.$

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

e$.$ Job $306$ is sold for $$637,000$ cash in April.

Problem $2-2$A $($Algo$)$ Part $2$

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

$\backslash$table$[[,$Job $306,$Job $307,$Job $308,$April Total$],[$March$],[$Direct materials,$29,800,35,800,,],[$Direct labor,$20,800,18,800,,],[$Overhead applied,$10,800,9,800,$Fe$,$pie$],[$Work in process, beginning,,$0],[\backslash$table$[[$April$],[$Direct materials$]]],[$Direct materials,$137,000,222,000,102,000,461,000],[$Direct labor,$85,800,152,000,107,000,344,800],[$Overhead applied,$0],[$Costs added in April,$222,800,374,000,209,000,805,800],[\backslash$table$[[$Total costs$]],,,,0],[$Status on April $30,$Finished $($sold$),$Finished $($unsold$),$In process,$],[$April $30$ cost included in:$,5,,,]]$