Marcelino Co.'s March 31 inventory of raw materials is $83,000. Raw materials purchases in April are $550,000, and factory payroll cost in April is $380,000. Overhead costs incurred in April are: indirect materials, $51,000; indirect labor, $22,000; factory rent, $39,000; factory utilities, $24,000; and factory equipment depreciation, $58,000. 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 Job 306 Job 307 Job 308 Balances on March 31 Direct materials Direct labor Applied overhead $ 28,00041,000 24,000 12,000 18,000 9,000 Costs during April $ 115,00 Direct materials Direct labor Applied overhead 139,000 200,000 103,000 152,000 103,000 Status on April 30 Finished (sold) Finished (unsold) process