Marcelino Co.'s March 31 Inventory of raw materials is $82,000. Raw materials purchases in April are $510,000, 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, $37,000; factory utilities, $20,000; and factory equipment depreciation, $55,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 Is sold for $640,000 cash In April. Costs of the three jobs worked on in April follow. Balances on March Job 306 Job 307 Job 388 31 Direct materials Direct labor $ 28,000 23,000 $ 40,000 Applied: overhead 11,500 15,000 7,500 Costs during April Direct 135,000 210,000 $110,000 materials Direct labor 104,000 Applied ? 152,000 100,000 7 overhead Status on April Finished Finished In 30 (sold) (unsold) process 3. Prepare a schedule of cost of goods manufactured.