Richards Company shows the following costs for three jobs worked on in April.

	Job 306	Job 307	Job 308
Balances on March 31
Direct materials (in March)	$ 32,600	$ 40,400
Direct labor (in March)	23,600	19,800
Applied overhead (March)	11,800	9,900
Costs during April
Direct materials	138,600	225,400	$ 101,800
Direct labor	92,200	159,000	106,800
Applied overhead	?	?	?
Status on April 30	Finished (sold)	Finished (unsold)	In process

Additional Information

1. Raw Materials Inventory has a March 31 balance of $89,000.
2. Raw materials purchases in April are $503,600, and total factory payroll cost in April is $382,800.
3. Actual overhead costs incurred in April are indirect materials, $51,800; indirect labor, $24,800; factory rent, $33,800; factory utilities, $20,800; and factory equipment depreciation, $54,600.
4. Predetermined overhead rate is 50% of direct labor cost.
5. Job 306 is sold for $630,000 cash in April.

not sure what else is needed