Marcelino Co$.\text{'}$s March $31$ inventory of raw materials is $$83,000.$ Raw materials purchases in April are $$520,000,$ and factory payroll cost in April is $$388,000.$ Overhead costs incurred in April are: indirect materials, $$55,000$; indirect labor, $$30,000$; factory rent, $$34,000$; factory utilities, $$23,000$; and factory equipment depreciation, $$51,000.$ The predetermined overhead rate is $50\%$ of direct labor cost. Job $306$ is sold for $$690,000$ cash in April. Costs of the three jobs worked on in April follow.

$\backslash$table$[[,$Job $306,$Job $307,$Job $308],[$Balances on March $31,,,],[$Direct materials,$$31,000,$$$41,000,],[$Direct labor,$22,000,13,000,],[$Applied overhead,$11,000,6,500,],[$Costs during April,,,$],[$Direct materials,$133,000,210,000,$$$110,000$