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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$)$ $ $31,800$ $ $37,800$

Direct labor used $($in March$)22,80020,800$

Overhead applied $($March$)12,80011,800$

Costs during April

Direct materials used $142,000227,000$ $ $107,000$

Direct labor used $87,800157,000112,000$

Overhead applied $?$question mark $?$question mark $?$question mark

Status on April $30$ Finished $($sold$)$ Finished $($unsold$)$ In process

Additional Information

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

Raw materials purchases in April are $$507,000,$ and total factory payroll cost in April is $$370,000.$

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.$

Predetermined overhead rate is $50\%$ of direct labor cost.

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 $31).$

Materials purchases $($on credit$).$

Direct materials used.

Direct labor used $($and paid in cash$)$ and assigned to Work in Process Inventory.

Indirect materials used and assigned to Factory Overhead.

Indirect labor used $($and paid in cash$)$ and assigned to Factory Overhead.

Overhead costs applied to Work in Process Inventory.

Actual other overhead costs incurred $($Factory rent and utilities are paid in cash.$)$

Transfer of Jobs $306$ and $307$ to Finished Goods Inventory.

Cost of goods sold for Job $306.$

Revenue from the sale of Job $306$ received in cash.

Close underapplied or overapplied overhead to the Cost of Goods Sold account.

$3.$ Prepare journal entries for the month of April to record the above transactions.

$4.$ Prepare a schedule of cost of goods manufactured for the month ended April $30.$