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 $386,000. Overhead costs incurred in April are: indirect materials, $59,000; indirect labor, $28,000; factory rent, $36,000; factory utilities, $21,000; and factory equipment depreciation, $60,000. 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.

	Job 306				Job 307				Job 308
Balances on March 31
Direct materials		$	31,000			$	42,000
Direct labor			22,000				16,000
Applied overhead			11,000				8,000
Costs during April
Direct materials			139,000				210,000			$	110,000
Direct labor			105,000				151,000				102,000
Applied overhead			?				?				?
Status on April 30	Finished (sold)				Finished (unsold)					In process