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Marcelino Co$.\text{'}$s March $31$ inventory of raw materials is $$81,000.$ Raw materials purchases in April are $$600,000,$ and factory payroll cost in April is $$385,000.$ Overhead costs incurred in April are: indirect materials, $$58,000$; indirect labor, $$27,000$; factory rent, $$31,000$; factory utilities, $$21,000$; and factory equipment depreciation, $$61,000.$ The predetermined overhead rate is $50\%$ of direct labor cost. Job $306$ is sold for $$660,000$ cash in April. Costs of the three jobs worked on in April follow.

$\backslash$table$[[$Balances on March $31,$Job $306,$Job $307,$Job $308],[$Direct materials,$$25,000,$$$44,000,],[$Direct labor,$22,000,16,000,],[$Applied overhead,$11,000,8,000,],[$Costs during April,$140,000,200,000,$$$110,000$