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) $ 29,000 $ 37,000 Direct labor used (in March) 24,000 18,000 Overhead applied (March) 12,000 9,000 Costs during April Direct materials used 134,000 210,000 $ 120,000 Direct labor used 104,000 155,000 103,000 Overhead applied ? ? ? Status on April 30 Finished (sold) Finished (unsold) In process Additional Information Raw Materials Inventory has a March 31 balance of $89,000. Raw materials purchases in April are $550,000, and total factory payroll cost in April is $386,000. Actual overhead costs incurred in April are indirect materials, $54,000; indirect labor, $24,000; factory rent, $34,000; factory utilities, $21,000; and factory equipment depreciation, $55,000. Predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $650,000 cash in April. Required: 1. Determine the amount of overhead applied to each job in April.