Egert Co.'s March 31 inventory of raw materials is $95,000. Raw materials purchases in April are $580,000, and factory payroll cost in April is $402,000. Overhead costs incurred in April are: indirect materials, $94,000; indirect labor, $32,000; factory rent, $62,000; factory utilities, $25,000; and factory equipment depreciation, $54,000. The predetermined overhead rate is 70% of direct labor cost. Job 306 is sold for $710,000 cash in April. Costs of the three jobs worked on in April follow. Job 306 Job 307 Job 308 $ 35,000 26,000 18,200 $ 44,000 21,000 14,700 Balances on March 31 Direct materials Direct labor Applied overhead Costs during April Direct materials Direct labor Applied overhead Status on April 30 141,000 97,000 ? Finished (sold) 229,000 165,000 ? Finished (unsold) $ 106,000 108,000 ? In process Journal entry worksheet