Raw Materials Inventory has a March 31 balance of $82,800.

1. Raw materials purchases in April are $507,000, and total factory payroll cost in April is $370,000.
2. Actual overhead costs incurred in April are indirect materials, $51,750; indirect labor, $24,750; factory rent, $33,750; factory utilities, $20,750; and factory equipment depreciation, $52,750.
3. Predetermined overhead rate is 50% of direct labor cost.
4. Job 306 is sold for $642,000 cash in April.

2. Determine the total cost assigned to each job as of April 30 (including the balances from March 31)