Marcelino Co.'s March 31 inventory of raw materials is $86,000. Raw materials purchases in April are $500,000, and factory payroll cost in April is $380,000. Overhead costs incurred in April are: indirect materials, $55,000; indirect labor, $21,000; factory rent, $38,000; factory utilities, $22,000; and factory equipment depreciation, $52,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $635,000 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 $ 30,000 22,000 11,000 $ 40,000 17,000 8,500 Costs during April Direct materials Direct labor Applied overhead 131,000 105,000 205,000 153,000 105,000 101,000 Status on April 30 Finished (sold) Finished (unsola)In process