a$.$ Raw Materials Inventory has a March $31$ balance of $$87,600.$

b$.$ Raw materials purchases in April are $$519,000,$ and total factory payroll cost in April is $$382,000.$

c$.$ Actual overhead costs incurred in April are indirect materials, $$54,750$; indirect labor, $$27,750$; factory rent, $$36,750$; factory utilities, $$23,750$; and factory equipment depreciation, $$55,750.$

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

e$.$ Job $306$ is sold for $$654,000$ cash in April.

$4.$ Prepare a schedule of cost of goods manufactured for the month ended April $30.$

$\backslash$table$[[$MARCO COMPANY,$],[$Schedule of Cost of Goods Manufactured,$],[$Direct materials used,$],[$Direct labor,$],[$Factory overhead applied,$],[$Total manufacturing costs,$],[$Add: Work in process inventory, beginning,$],[$Total cost of work in process,$],[$Less: Work in process inventory, ending,$],[$Cost of goods manufactured,$