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$)$ $ $31,800$ $ $37,800$

Direct labor used $($in March$)22,80020,800$

Overhead applied $($March$)12,80011,800$

Costs during April

Direct materials used $142,000227,000$ $ $107,000$

Direct labor used $87,800157,000112,000$

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 $$82,800.$

Raw materials purchases in April are $$507,000,$ and total factory payroll cost in April is $$370,000.$

Actual overhead costs incurred in April are indirect materials, $$51,750$; indirect labor, $$24,750$; factory rent, $$33,750$; factory utilities, $$20,750$; and factory equipment depreciation, $$52,750.$

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

Job $306$ is sold for $$642,000$ cash in April.

$5-$a$.$ Compute gross profit for April.

$5-$b$.$ Show how the three inventory accounts are reported on the April $30$ balance sheet. Raw materials, Work in process, finished goods