Marcelino Co.'s March 31 inventory of raw materials is $81,000. Raw materials purchases in April are $550,000, and factory payroll cost in April is $389,000. Overhead costs incurred in April are: indirect materials, $55,000; indirect labor, $29,000; factory rent, $36,000; factory utilities, $24,000; and factory equipment depreciation, $61,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $665,000 cash in April. Costs of the three jobs worked on in April follow.

Balances on March 31
Direct materials		$	27,000			$	41,000
Direct labor			23,000				16,000
Applied overhead			11,500				8,000
Costs during April
Direct materials			137,000				205,000			$	115,000
Direct labor			104,000				152,000				104,000
Applied overhead			?				?				?
Status on April 30	Finished (sold)				Finished (unsold)					In process

find the following

Raw materials

Gross Profit