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[The following information applies to the questions displayed below.] 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)	$ 28,000	$ 45,000
Direct labor used (in March)	23,000	16,000
Overhead applied (March)	11,500	8,000
Costs during April
Direct materials used	136,000	210,000	$ 100,000
Direct labor used	103,000	151,000	100,000
Overhead applied	?	?	?
Status on April 30	Finished (sold)	Finished (unsold)	In process

Additional Information

Raw Materials Inventory has a March 31 balance of $84,000.

Raw materials purchases in April are $510,000, and total factory payroll cost in April is $382,000.

Actual overhead costs incurred in April are indirect materials, $51,000; indirect labor, $28,000; factory rent, $36,000; factory utilities, $19,000; and factory equipment depreciation, $55,000.

Predetermined overhead rate is 50% of direct labor cost.

Job 306 is sold for $685,000 cash in April.

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

	Job 306		Job 307		Job 308		April Total
March
Direct materials	$28,000		$45,000
Direct labor	23,000		16,000
Overhead applied	11,500		8,000
Work in process, beginning
April
Direct materials	136,000		210,000		100,000		446,000
Direct labor	103,000		151,000		100,000		354,000
Overhead applied
Costs added in April
Total costs
Status on April 30	Finished (sold)		Finished (unsold)		In process
April 30 cost included in: