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Marco Company shows the following costs for three jobs worked on in April. Additional information a. Raw Materials Inventory has a March 31 balance of 580,000 . b. Raw materials purchases in April are $500.000. and total factory payroll cost in April is $363.000. e. Actual orechead costs incurred in April are indirect materials, $50,000, indirect labor, $23,000. factory rent, $32.000, factory utilities. $19.000, and factory ecuipment depreciation, \$51.000. d. Predetermined overhead rate is 50 S of direct labor cost e. Job 306 is sold for $635,000 cash in April Required 1. Determine the amount of overhead applied to each job in Apri. 2. Determine the total cost assiened to each job as of April 30 (tncludine the balances from March 31 ). 3. Prepare journal entries for the month of April to record the followine a. Materials purchases (on credit) b. Direct materials used c. Direct tabor used (and paid in cash) and assiened to Work in Process laventory: d. Indirect materials used and assiened to Factory Overhead. e. Indirect labor used (and paid in eash) and assigned to Factory Overhead f. Overhead costs applied to Work in Process Inventory g. Actual other overhead costs incurred. (Factory rent and utilitiet are paid in cash.) h. Transfet of Jobs 306 and 307 to Finished Goods Irventory i. Cost of eoods sold for Job 306 . j. Revenue from the sale of Job 306 recerved in cash. k. Close underapphied or overapplied overtiesd to the Cost of Goods Sold account Problem 19-5A Computing and applying overhead to jobs; recording under-or overapplied overhead 3 [] P4 At the beginning of the year, Learer Company's manager estimated total direct labor cost to be $2,500.000. The manager also estimated the following overhead costs for the year. For the year, the company incurred $1.520,000 of actual overhead costs. It completed and sold five jobs with the following direct labor costs: Job 201, \$604,000; Job 202, \$563,000; Job 203, \$298,000; Job 204, \$716,000; and Job 205, \$314,000. In addition, Job 206 is in process at the end of the year and had been charged $17,000 for direct labor. No jobs were in process at the beginning of the year. The company's predetermined overhead rate is based on a percent of direct labor cost. Required 1. Determine the following. a. Predetermined overhead rate for the year. b. Overhead applied to each of the six jobs during the year. c. Over-or underapplied overhead at year-end