Required information

$[$The following information applies to the questions displayed below.$]$

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 $$82,400.$

b$.$ Raw materials purchases in April are $$506,000,$ and total factory payroll cost in April is $$369,000.$

c$.$ Actual overhead costs incurred in April are indirect materials, $$51,500$; indirect labor, $$24,500$; factory rent,

factory utilities, $$20,500$; and factory equipment depreciation, $$52,500.$

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

e$.$ Job $306$ is sold for $$641,000$ cash in April.