Marcelino Co$.\text{'}$s March $31$ inventory of raw materials is $$80,000.$ Raw materials purchases in April are $$500,000,$ and factory payroll cost in April is $$363,000.$ Overhead costs incurred in April are: indirect materials, $$50,000$; indirect labor, $$23,000$; factory rent, $$32,000$; factory utilities, $$19,000$; and factory equipment depreciation, $$51,000.$ The predetermined overhead rate is $50\%$ of direct labor cost. Job $306$ is sold for $$635,000$ 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 $...........,$$$29,000,$$$35,000,],[$Direct labor $..............,20,000,18,000,],[$Applied overhead. $..........,10,000,9,000,],[$Costs during April$],[$Direct materials $............,135,000,220,000,$$$100,000$