Ryan Company shows the following costs for three jobs worked on in April. Balances on March 31 Direct materials (in March) Direct labor (in March) Applied overhead (March) Costs during April Direct materials Direct labor Applied overhead Status on April 30 Additional Information Job 306 Job 307 Job 308 $ 30,600 21,600 10,800 $ 37,400 18,800 9,400 136,600 88,200 ? 222,400 154,000 ? $ 100,800 105,800 ? Finished (sold) Finished (unsold) In process a. Raw Materials Inventory has a March 31 balance of $84,000. b. Raw materials purchases in April are $501,600, and total factory payroll cost in April is $371,800. c. Actual overhead costs incurred in April are indirect materials, $50,800; indirect labor, $23,800; factory rent, $32,800; factory utilities, $19,800; and factory equipment depreciation, $52,600. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $610,000 cash in April. Complete this question by entering your answers in the tabs below. Requirement General Journal General Ledger Trial Balance Job Costs Cost of Goods Mfg Gross Profit 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. Job 306 Job 307 Job 308 April Total Beginning Work in Process (March costs) Direct materials $ Direct labor 30,600 $ 21,600 37,400 18,800 Overhead applied 10,800 9,400 Total Beginning Work in Process inventory 63,000 65,600 $ 128,600 Costs added in April Direct materials Direct labor Overhead applied Total costs added in April Total cost of jobs At the end of April, indicate which account should include each job's costs. $ 136,600 $ 222,400 100,800 88,200 154,000 105,800 459,800 348,000 0 224,800 376,400 206,600 $ 807,800