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

Direct materials used (in March)	$ 30,000	$ 44,000
Direct labor used (in March)	20,000	18,000
Overhead applied (March)	10,000	9,000
Costs during April
Direct materials used	130,000	205,000	$ 115,000
Direct labor used	102,000	152,000	105,000
Overhead applied	?	?	?
Status on April 30	Finished (sold)	Finished (unsold)	In process

Additional Information

Raw Materials Inventory has a March 31 balance of $87,000.

Raw materials purchases in April are $500,000, and total factory payroll cost in April is $381,000.

Actual overhead costs incurred in April are indirect materials, $53,000; indirect labor, $22,000; factory rent, $31,000; factory utilities, $23,000; and factory equipment depreciation, $54,000.

Predetermined overhead rate is 50% of direct labor cost.

Job 306 is sold for $635,000 cash in April

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[The following information applies to the questions displayed below.] 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)	$ 30,000	$ 44,000
Direct labor used (in March)	20,000	18,000
Overhead applied (March)	10,000	9,000
Costs during April
Direct materials used	130,000	205,000	$ 115,000
Direct labor used	102,000	152,000	105,000
Overhead applied	?	?	?
Status on April 30	Finished (sold)	Finished (unsold)	In process

Additional Information

Raw Materials Inventory has a March 31 balance of $87,000.

Raw materials purchases in April are $500,000, and total factory payroll cost in April is $381,000.

Actual overhead costs incurred in April are indirect materials, $53,000; indirect labor, $22,000; factory rent, $31,000; factory utilities, $23,000; and factory equipment depreciation, $54,000.

Predetermined overhead rate is 50% of direct labor cost.

Job 306 is sold for $635,000 cash in April.

4. Prepare a schedule of cost of goods manufactured for the month end April 30