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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.

1. Determine the amount of overhead applied to each job in April.

	306	307	308	April Total
Predetermined overhead rate	0.50	0.50	0.50	0.50
Overhead applied