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) $ 35,400 Direct labor used (in March) 26,400 Overhead applied (March) 16,400 $ 41,400 24,400 15,400 Costs during April Direct materials used 151,000 Direct labor used Overhead applied Status on April 30 91,400 ? Finished (sold) 236,000 $ 116,000 166,000 ? Finished (unsold) 121,000 ? In process Additional Information a. Raw Materials Inventory has a March 31 balance of $86,400. b. Raw materials purchases in April are $516,000, and total factory payroll cost in April is $379,000. c. Actual overhead costs incurred in April are indirect materials, $54,000; indirect labor, $27,000; factory rent, $36,000; factory utilities, $23,000; and factory equipment depreciation, $55,000. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $651,000 cash in April. Required: 1. Determine the amount of overhead applied to each job in April. Predetermined overhead rate Overhead applied 306 307 308 April Total $ 0