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Required information Problem 19-2A (Algo) Computing and recording job costs; preparing schedule of cost of goods manufactured LO P1, P2, P3, P4 [The following information applies to the questions displayed below.] Marco Company shows the following costs for three jobs worked on in April. Job 306 Job 307 Job 308 Balances on March 31 $ 30,200 $36,200 21,200 19,200 Direct materials used (in March) Direct labor used (in March) Overhead applied (March) Costs during April 11,200. 10,200 Direct materials used Direct labor used Overhead applied 223,000 $ 103,000 153,000 108,000 ? Status on April 30 In process 138,000 86,200 2 ? Finished Finished (sold) (unsold) Additional Information a. Raw Materials Inventory has a March 31 balance of $81,200. b. Raw materials purchases in April are $503,000, and total factory payroll cost in April is $366,000. c. Actual overhead costs incurred in April are indirect materials, $50,750; indirect labor, $23,750; factory rent, $32,750; factory utilities, $19,750; and factory equipment depreciation, $51,750. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $638,000 cash in April. Problem 19-2A (Algo) Part 2 2. Determine the total cost assigned to each job as of April 30 (including the balances from March 31). Job 306 Job 307 Job 308 March 36,200 Direct materials Direct labor 19,200 Overhead applied 10,200 Work in process, beginning 65,600 April Direct materials 223,000 Direct labor 153,000 Overhead applied 87,650 Costs added in April 463,650 Total costs Status on April 30 April 30 cost included in: $ $ 30,200 21,200 11,200 62,600 138,000 86,200 112,100 336,300 Finished (sold) $ $ Finished (unsold) $ In process 211,000 103,000 108,000 59,150 270,150 April Total $ 339,200 464,000 347,200 258,900 1,070,100 0 $ Problem 19-2A (Algo) Part 3 a. Materials purchases (on credit). b. Direct materials used. c. Direct labor used (and paid in cash) and assigned to Work in Process Inventory. d. Indirect materials used and assigned to Factory Overhead. e. Indirect labor used (and paid in cash) and assigned to Factory Overhead. f. Overhead costs applied to Work in Process Inventory. g. Actual other overhead costs incurred (Factory rent and utilities are paid in cash.) h. Transfer of Jobs 306 and 307 to Finished Goods Inventory. i. Cost of goods sold for Job 306. j. Revenue from the sale of Job 306 received in cash. k. Close underapplied or overapplied overhead to the Cost of Goods Sold account. 3. Prepare journal entries for the month of April to record the above transactions. Problem 19-2A (Algo) Part 4 4. Prepare a schedule of cost of goods manufactured for the month ended April 30. MARCO COMPANY Schedule of Cost of Goods Manufactured For Month Ended April 30 Total manufacturing costs 0 Total cost of work in process 0 Cost of goods manufactured $ IA 0 Problem 19-2A (Algo) Part 5 5-a. Compute gross profit for April. 5-b. Show how the three inventory accounts are reported on the April 30 balance sheet