Marcelino Co.'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 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 Direct labor 85,000 150,000 105,000 Applied overhead 2 Status on April 30 Finished (sold) Finished (unsold) In process 2 ? Required: 1. General Journal - Prepare journal entries to record the transactions of Marcelino Company during the month of April. 2. Job Costs - Calculate the total cost, and account classification for each job worked on during April 3. Cost of Goods Manufactured - Prepare a schedule of cost of goods manufactured for Marcelino Company during the month of April. 4. Gross Profit - Calculate the gross profit on the sale of job(s) during April