Marcelino Co.'s March 31 inventory of raw materials is $84,000. Raw materials purchases in April are $540,000, and factory payroll cost in April is $379,000. Overhead costs incurred in April are: indirect materials, $50,000; indirect labor, $23,000; factory rent, $35,000; factory utilities, $22,000; and factory equipment depreciation, $60,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $695,000 cash in April. Costs of the three jobs worked on in April follow. Job 306 Job 307 Job 3081 Balances on March 31 Direct labor Applied overhead Costs during April Direct materials $ 29,000 24,000 12,000 $ 44,000 18,000 9,000 Direct materials 138,000 Direct labor Applied overhead 101,000 ? 205,000 154,000 $115,000 101,000 Status on April 30 Finished Finished In (sold) (unsold) process 3. Prepare a schedule of cost of goods manufactured.