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Job 306 Job 307 Job 308 Balances on March 31 Direct materials used in March) $ 32,000 $ 45,000 Direct labor used in March) 20,000 15,000 Overhead applied (March) 10,000 7,500 Costs during April Direct materials used 138,000 215,000 $ 115,000 Direct labor used 104,000 152,000 105,000 Overhead applied ? 2 7 Status on April 30 Finished Finished (sold) In process (unsold) Additional Information o. Raw Materials Inventory has a March 31 balance of $82,000. b. Raw materials purchases in April are $600,000, and total factory payroll cost in April is $389,000. c. Actual overhead costs incurred in April are Indirect materials $58,000: Indirect labor, $28,000; factory rent. $38,000: factory utilities. $23,000, and factory equipment depreciation, $61,000. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $665,000 cash in April 4. Prepare a schedule of cost of goods manufactured for the month end April 30. MARCO COMPANY Schedule of Cost of Goods Manufactured For Month Ended April 30 0 Total manufacturing costs Total cost of work in process $ Cost of goods manufactured