Marcelino Co.'s March 31 inventory of raw materials is $87,000. Raw materials purchases in April are $570,000, and factory payroll cost in April is $379,000. Overhead costs incurred in April are: indirect materials, $59,000; indirect labor, $28,000; factory rent, $34,000; factory utilities, $23,000; and factory equipment depreciation, $53,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $660,000 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 $ 26,000 $ 41,000 Direct labor 23,000 14,000 Applied overhead 11,500 7,000 Costs during April Direct materials 138,000 210,000 $ 115,000 Direct labor 101,000 150,000 100,000 Applied overhead ? ? ? Status on April 30 Finished (sold) Finished (unsold) In process rev: 03_15_2018_QC_CS-121813 4.1 Compute gross profit for April. What is the gross profit how can I get it?