Marcelino Co.'s March 31 inventory of raw materials is $85,000. Raw materials purchases in April are $500,000, and factory payroll cost in April is $382,000. Overhead costs incurred in April are: indirect materials, $57,000; indirect labor, $23,000; factory rent, $31,000; factory utilities, $22,000; and factory equipment depreciation, $56,000. 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 $ 30,000 $ 41,000 Direct labor 22,000 Applied overhead 11,000 18,000 9,000 Costs during April Direct materials 137,000 210,000 $120,000 Direct labor 102,000 154,000 103,000 Applied overhead ? ? ? Finished Status on April 30 (sold) Finished (unsold) In process