Marcelino Co.'s March 31 inventory of raw materials is $82,000. Raw materials purchases in April are $540,000, and factory payroll cost in April is $386,000. Overhead costs incurred in April are: Indirect materials, $55,000; indirect labor, $28,000; factory rent, $39,000; factory utiities, $20,000; and factory equipment depreciation, $55,000. 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 Job 306 S 32,000 12,000 132,000 Job 307 Job 308 Balances on March 31 Direct materials Direct labor Applied overhead 38,000 18,000 9,000 Costs during April Direct materials Direct labor Applied overhead Status on Apri1 30 205,000 $120,000 104,000 103,000 151,000 (sold) (unsold) procesS 3. Prepare a schedule of cost of goods manufactured. MARCELINO COM Schedule of Cost of Goods Manufactured For Month Ended April 30 Total costs Total cost of work in process Cost of goods manufactured