Richards Co.'s March 31 inventory of raw materials is $170,000. Raw materials purchases in April are $700,000, and factory payroll cost in April is $597.000. Overhead costs incurred in April are: indirect materials, $107.000; indirect labor, $77,000; factory rent. $69.000; factory utilities, $55,000; and factory equipment depreciation, $69,000. The predetermined overhead rate is 70% of direct labor cost. Job 306 is sold for $1,100,000 cash in April. Costs of the three jobs worked on in April follow. Job 306 Job 307 Job 308 Balances on March 31 Direct materials $ 65,000 $ 89,000 Direct labor 56,000 36,000 Applied overhead 39,200 25, 200 Costs during April Direct materials 171,000 274,080 $136,000 Direct labor 157,000 240,000 123,000 Applied overhead Finished Finished Status on April 30 (sold) (unsold) 7 ? ? In process General Requirement General Journal Ledger Trial Balance Cost of Goods Job Costs Gross Profit Mfg Calculate the amount of overhead to be applied to each of the jobs worked on during April. Then, using the drop-downs, indicate which account in the ledger should include the job's costs as of April 30. Dates: Mar 31 to: Apr 30 Job 306 Job 307 Job 308 April Total Beginning Work in Process (March costs) Direct materials $ 65,000 $ 89,000 Direct labor 56,000 36,000 Applied overhead 39,200 25,200 Total Beginning Work in Process inventory 160,200 150,200 $ 310,400 $ Costs added in April Direct materials Direct labor Applied overhead Total costs added in April 171,000 $ 157.000 274,000 240,000 136,000 123,000 581,000 520,000 0 1.101.000 328,000 514,000 259,000 $ Total cost of jobs At the end of April, indicate which account should include each job's costs