Marcelino Co.'s March 31 inventory of raw materials is $88,000. Raw materials purchases in April are $570,000, and factory payroll cost in April is $362,000. Overhead costs incurred in April are: indirect materials, $59,000; indirect labor, $26,000; factory rent, $34,000; factory utilities, $23,000; and factory equipment depreciation, $60,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $650,000 cash in April. Costs of the three jobs worked on in April follow.