Marcelino Co.'s March 31 inventory of raw materials is $86,000. Raw materials purchases in April are $530,000, and factory payroll cost in April is $367,000. Overhead costs incurred in April are: indirect materials, $56,000; indirect labor, $22,000; factory rent, $37,000; 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 $ 25,000 $ 45,000 Direct labor 23,000 14,000 Applied overhead 11,500 7,000 Costs during April Direct materials 135,000 215,000 $ 120,000 Direct labor 104,000 151,000 100,000 Applied overhead ? ? ? Status on April 30 Finished (sold) Finished (unsold) In process