Perry Company shows the following costs for three jobs worked on in April. Job 306 Job 307 Job 308 Balances on March 31 Direct materials (in March) $ 31,400 $ 38,600 Direct labor (in March) 22,400 19,200 Applied overhead (March) 11,200 9,600 Costs during April Direct materials 137,400 223,600 $ 101,200 Direct labor 89,800 156,000 106,200 Applied overhead ? ? ? Status on April 30 Finished (sold) Finished (unsold) In process Additional Information Raw Materials Inventory has a March 31 balance of $86,000. Raw materials purchases in April are $502,400, and total factory payroll cost in April is $376,200. Actual overhead costs incurred in April are indirect materials, $51,200; indirect labor, $24,200; factory rent, $33,200; factory utilities, $20,200; and factory equipment depreciation, $53,400. Predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $620,000 cash in April.