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$)$ $ $36,600$ $ $42,600$

Direct labor used $($in March$)27,60025,600$

Overhead applied $($March$)17,60016,600$

Costs during April

Direct materials used $154,000239,000$ $ $119,000$

Direct labor used $92,600169,000124,000$

Overhead applied $?$question mark $?$question mark $?$question mark

Status on April $30$ Finished $($sold$)$ Finished $($unsold$)$ In process

Additional Information

Raw Materials Inventory has a March $31$ balance of $$87,600.$

Raw materials purchases in April are $$519,000,$ and total factory payroll cost in April is $$382,000.$

Actual overhead costs incurred in April are indirect materials, $$54,750$; indirect labor, $$27,750$; factory rent, $$36,750$; factory utilities, $$23,750$; and factory equipment depreciation, $$55,750.$

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

Job $306$ is sold for $$654,000$ cash in April.

Materials purchases $($on credit$).$

Direct materials used.

Direct labor used $($and paid in cash$)$ and assigned to Work in Process Inventory.

Indirect materials used and assigned to Factory Overhead.

Indirect labor used $($and paid in cash$)$ and assigned to Factory Overhead.

Overhead costs applied to Work in Process Inventory.

Actual other overhead costs incurred $($Factory rent and utilities are paid in cash.$)$

Transfer of Jobs $306$ and $307$ to Finished Goods Inventory.

Cost of goods sold for Job $306.$

Revenue from the sale of Job $306$ received in cash.

Close underapplied or overapplied overhead to the Cost of Goods Sold account.

$3.$ Prepare journal entries for the month of April to record the above transactions.