Additional Information

a$.$ Raw Materials Inventory has a March $31$ balance of $$83,600.$

b$.$ Raw materials purchases in April are $$509,000,$ and total factory payroll cost in April is $$372,000.$

c$.$ Actual overhead costs incurred in April are indirect materials, $$52,250$; indirect labor, $$25,250$; factory rent,

$$34,250$; factory utilities, $$21,250$; and factory equipment depreciation, $$53,250.$

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

e$.$ Job $306$ is sold for $$644,000$ cash in April.

Determine the total cost assigned to each job as of April $30($including the balances from March $31).$