Marcelino Co.'s March 31 inventory of raw materials is $85,000. Raw materials purchases in April are $550,000, and factory payroll cost in April is $365,000. Overhead costs incurred in April are: indirect materials, $50.000, indirect labor, $24.000; factory rent, $34,000; factory utilities, $20,000, and factory equipment depreciation, $57,000. 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 $ 27,000 23,000 11,500 s 36,000 18,000 9,000 Costs during April Direct materials Direct labor Applied overhead 40,000 00,000 200,000 153,000 $120,000 104,000 Status on April 30 Finished (sold) Finished (unsold) In process