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$)$ $ $30,600$ $ $36,600$

Direct labor used $($in March$)21,60019,600$

Overhead applied $($March$)11,60010,600$

Costs during April

Direct materials used $139,000224,000$ $ $104,000$

Direct labor used $86,600154,000109,000$

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 $$81,600.$

Raw materials purchases in April are $$504,000,$ and total factory payroll cost in April is $$367,000.$

Actual overhead costs incurred in April are indirect materials, $$51,000$; indirect labor, $$24,000$; factory rent, $$33,000$; factory utilities, $$20,000$; and factory equipment depreciation, $$52,000.$

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

Job $306$ is sold for $$639,000$ cash in April.

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