[The following information applies to the questions displayed below.] Marco Company shows the following costs for three jobs worked on in April. Balances on March 31 Direct materials used (in March) Direct labor used (in March) Overhead applied (March) Costs during April Direct labor used Direct materials used: Overhead applied Status on April 30 18,000. 9,000 Job 306 Job 307 Job 3081 $ 28,000 23,000 11,500 $ 39,000 135,000 220,000 102,000 ? Finished Finished (sold) 152,000 $110,000 101,000 2 ? (unsold) In process Additional Information a. Raw Materials Inventory has a March 31 balance of $84,000. b. Raw materials purchases in April are $590,000, and total factory payroll cost in April is $377,000. c. Actual overhead costs incurred in April are indirect materials, $59,000; indirect labor, $22,000; factory rent, $34,000; factory utilities, $19,000; and factory equipment depreciation, $53,000, d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $645,000 cash in April. 2. Determine the total cost assigned to each job as of April 30 (including the balances from March 31). Job 306 Job 307 March Direct materials $ 28,000 $ 39,000 Direct labor 23,000 18,000 Overhead applied 11,500 9,000 Work in process, beginning April Direct materials Direct labor Overhead applied Costs added in April Job 308 April Total 135,000 102,000 220,000 152,000 110,000 465,000 101,000 355,000 Total costs Status on April 30 Finished (sold) Finished (unsold) In process April 30 cost included in