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 $ 28,000 $ 40,000 materials Direct labor 23,000 15,000 Applied 11,500 7,500 overhead Costs during April Direct 135,000 materials 210,000 $110,000 Direct labor 104,000 152,000 100,000 Applied: ? P ? overhead Status on April Finished 30 (sold) Finished (unsold) In process