Marcelino Co.'s March 31 inventory of raw materials is $82,000. Raw materials purchases in April are $560,000, and factory payroll cost in April is $378,000. Overhead costs incurred in April are: Indirect materials, $52,000: Indirect labor, $22.000; factory rent. $33,000; factory utilities, $21.000; and factory equipment depreciation, $56,000. 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 386 Job 387 Job 308 $ 31,000 25,000 12,500 $ 35, eee 13,000 6,500 Balances on March 31 Direct materials Direct labor Applied overhead Costs during April Direct materials Direct labor Applied overhead Status on April 30 $115, eee 103,eee 131, eee 101, eee ? Finished (sold) 220,000 152, 080 ? Finished Cunsold) In process Job 306 Job 307 Job 305 April Total From March Direct Materials S S $ 86,000 31.000 25.000 35,000 13,000 38.000 12.500 6,500 19.000 Direct Labor Applied overhead Beginning goods in process For April Direct Materials Direct Labor Applied overhead Total costs added in April 131,000 220,000 486,000 115,000 103,000 101,000 152,000 356.000 Total costs (April 30) 25,000 12,500 13,000 6,500 38,000 19.000 Direct Labor Applied overhead Boginning goods in process For April Direct Materials Direct Labor Applied overhead Total costs added in April 131.000 101,000 220.000 152,000 115.000 103.000 468.000 356.000 Total costs (April 30) Finished (sold) Finished (unsold) In process Status on April 30 April 30 cost included in