Marcelino Co.'s March 31 inventory of raw materials is $81,000. Raw materials purchases in April are $560,000, and factory payroll cost in April is $360,000. Overhead costs incurred in April are: indirect materials, $53,000; indirect labor, $29,000; factory rent, $37,000; factory utilities, $25,000; and factory equipment depreciation, $59,000. 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. This work is correct.

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