Marcelino Co.'s March 31 inventory of raw materials is $80,000. Raw materials purchases in April are $550,000, and factory payroll cost in April is $384,000. Overhead costs incurred in April are: indirect materials, $59,000; indirect labor, $24,000; factory rent, $32,000; factory utilities, $19,000; and factory equipment depreciation, $55,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $685,000 cash in April. Costs of the three jobs worked on in April follow.

Job 306 Job 307 Job 308 Balances on March 3T Direct materials Direct labor Applied overhead 26,000 23,000 11,500 38,000 18,000 9,000 Costs during April Direct materials Direct labor Applied overhead 130,000 103,000 210,000 152,000 $110,000 105,000 Status on April 30 Finished (sold) Finished (unsold) In process