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)	$ 34,200	$ 40,200
Direct labor used (in March)	25,200	23,200
Overhead applied (March)	15,200	14,200
Costs during April
Direct materials used	148,000	233,000	$ 113,000
Direct labor used	90,200	163,000	118,000
Overhead applied	?question mark	?question mark	?question mark
Status on April 30	Finished (sold)	Finished (unsold)	In process

Additional Information

1. Raw Materials Inventory has a March 31 balance of $85,200.
2. Raw materials purchases in April are $513,000, and total factory payroll cost in April is $376,000.
3. Actual overhead costs incurred in April are indirect materials, $53,250; indirect labor, $26,250; factory rent, $35,250; factory utilities, $22,250; and factory equipment depreciation, $54,250.
4. Predetermined overhead rate is 50% of direct labor cost.
5. Job 306 is sold for $648,000 cash in April.

equired:

1. Determine the amount of overhead applied to each job in April.

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