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

Job 306 Job 307 Job 308
Balances on March 31
Direct materials used (in March) $ 35,800 $ 41,800
Direct labor used (in March) 26,800 24,800
Overhead applied (March) 16,800 15,800
Costs during April
Direct materials used 152,000 237,000 $ 117,000
Direct labor used 91,800 167,000 122,000
Overhead applied ?question mark ?question mark ?question mark
Status on April 30 Finished (sold) Finished (unsold) In process
Additional Information

Raw Materials Inventory has a March 31 balance of $86,800.
Raw materials purchases in April are $517,000, and total factory payroll cost in April is $380,000.
Actual overhead costs incurred in April are indirect materials, $54,250; indirect labor, $27,250; factory rent, $36,250; factory utilities, $23,250; and factory equipment depreciation, $55,250.
Predetermined overhead rate is 50% of direct labor cost.
Job 306 is sold for $652,000 cash in April.



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