$\backslash$table$[[-,,$Job $306,$Job $307,$Job $308],[$Balances on March $31],[$Direct materials used $($in March$),,$$ $30,600,$$ $36,600,],[$Direct labor used $($in March$),,21,600,19,600,],[\text{'}$Overhead applied $($March$),,11,600,10,600,],[$Costs during April$],[$Direct materials used,,$139,000,224,000,$$ $104,000],[$Direct labor used,,,$86,600,154,000,109,000],[$Overhead applied,,?,?,?$],[$Status on April $30,,$Finished $($sold$),$Finished $($unsold$),$In process$]]$

Additional Information

a$.$ Raw Materials Inventory has a March $31$ balance of $$81,600.$

b$.$ Raw materials purchases in April are $$504,000,$ and total factory payroll cost in April is $$337,000.$

c$.$ Actual overhead costs incurred in April are indirect materials, $$51,000$; indirect labor, $$24,000$; factory rent, $$33,000$; factory utilities, $$20,000$; and factory equipment depreciation, $$52,000.$

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

e$.$ Job $306$ is sold for $$639,000$ cash in April.