Jones Co.s March 31 inventory of raw materials is $90,000. Raw materials purchases in April are $570,000, and factory payroll cost in April is $389,000. Overhead costs incurred in April are: indirect materials, $91,000; indirect labor, $29,000; factory rent, $63,000; factory utilities, $23,000; and factory equipment depreciation, $53,000. The predetermined overhead rate is 70% of direct labor cost. Job 306 is sold for $680,000 cash in April. Costs of the three jobs worked on in April follow.

	Job 306				Job 307				Job 308
Balances on March 31
Direct materials		$	33,000			$	41,000
Direct labor			24,000				20,000
Applied overhead			16,800				14,000
Costs during April
Direct materials			139,000				226,000			$	104,000
Direct labor			93,000				160,000				107,000
Applied overhead			?				?				?
Status on April 30	Finished (sold)				Finished (unsold)					In process