Marcelino Co.'s March 31 inventory of raw materials is $84,000. Raw materials purchases in April are $500,000, and factory payroll cost in April is $381,000. Overhead costs incurred in April are: indirect materials, $54,000; indirect labor, $23,000; factory rent, $36,000; factory utilities, $23,000; and factory equipment depreciation, $54,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $690,000 cash in April. Costs of the three jobs worked on in April follow.

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