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Marcelino Co.'s March 31 inventory of raw materials is $82,000. Raw materials purchases in April are $510,000, and factory payroll cost in April is $385,000. Overhead costs incurred in April are: indirect materials, $58,000; indirect labor, $30,000; factory rent, $32,000; factory utilities, $23,000; and factory equipment depreciation, $58,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $640,000 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 Direct labor Applied overhead. Costs during April Direct materials Direct labor Applied overhead $ 30,000 $ 36,000 23,000 11,500 15,000 7,500 136,000 101,000 215,000 151,000 $115,000 103,000 Finished (sold) Finished In Status on April 30 (unsold) process 4-a. Compute gross profit for April. 4-b. Show how to present the inventories on the April 30 balance sheet