Marcelino Co.'s March 31 inventory of raw materials is $87,000. Raw materials purchases in April are $580,000, and factory payroll cost in April is $366,000. Overhead costs incurred in April are: indirect materials, $57,000; indirect labor, $30,000; factory rent, $39,000; factory utilities, $23,000; and factory equipment depreciation, $56,000. 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		$	28,000			$	35,000
Direct labor			20,000				13,000
Applied overhead			10,000				6,500
Costs during April
Direct materials			137,000				215,000			$	115,000
Direct labor			103,000				154,000				103,000
Applied overhead			?				?				?
Status on April 30	Finished (sold)				Finished (unsold)					In process

Marcelino Company
Schedule of cost of goods manufactured
For month ended April 30
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Total manufacturing costs
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Total cost of work in process
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Cost of goods manufactured