$\backslash$table$[[$Balances on March $31,$Job $306,$Job $307,$Job $308],[$Direct materials used $($in March$),$$ $32,600,$$ $38,600,],[$Direct labor used $($in March$),$$$32,60023,600,$$$38,600$

$21,600,],[$Overhead applied $($March$),13,600,12,600,],[$Costs during April,$13,600,12,600,],[$Direct materials used,$144,000,229,000,$$ $109,000],[$Direct labor used,$88,600,159,000,114,000],[$Stil$,?,?,?],[$Status on April $30,$ Finished

$(sold),$Finished $($unsold$),$In process$]]$

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.

$2.$ Determine the total cost assigned to each job as of April $30($including the balances from March $31).$