Marco Company shows the following costs for three jobs worked on in April.

	Job 306	Job 307	Job 308
Balances on March 31
Direct materials used (in March)	$ 30,000	$ 43,000
Direct labor used (in March)	24,000	17,000
Overhead applied (March)	12,000	8,500
Costs during April
Direct materials used	133,000	220,000	$ 100,000
Direct labor used	100,000	154,000	100,000
Overhead applied	?	?	?
Status on April 30	Finished (sold)	Finished (unsold)	In process

Additional Information

1. Raw Materials Inventory has a March 31 balance of $83,000.
2. Raw materials purchases in April are $550,000, and total factory payroll cost in April is $377,000.
3. Actual overhead costs incurred in April are indirect materials, $54,000; indirect labor, $23,000; factory rent, $36,000; factory utilities, $20,000; and factory equipment depreciation, $56,000.
4. Predetermined overhead rate is 50% of direct labor cost.
5. Job 306 is sold for $670,000 cash in April.

4. Prepare a schedule of cost of goods manufactured for the month end April 30.