Sweet 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$)$ $ $32,800$ $ $40,700$

Direct labor $($in March$)23,80019,900$

Applied overhead $($March$)11,9009,950$

Costs during April

Direct materials $138,800225,700$ $ $101,900$

Direct labor $92,600159,500106,900$

Applied overhead $???$

Status on April $30$ Finished $($sold$)$ Finished $($unsold$)$ In process

Additional Information

Raw Materials Inventory has a March $31$ balance of $$89,500.$

Raw materials purchases in April are $$503,800,$ and total factory payroll cost in April is $$383,900.$

Actual overhead costs incurred in April are indirect materials, $$51,900$; indirect labor, $$24,900$; factory rent, $$33,900$; factory utilities, $$20,900$; and factory equipment depreciation, $$54,800.$

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

Job $306$ is sold for $$640,000$ cash in April.