Required information [The following information applies to the questions displayed below.] 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 $362,000. Overhead costs incurred in April are: indirect materials, $52,000; indirect labor, $20,000; factory rent, $33,000; factory utilities, $25,000; and factory equipment depreciation, $54,000. The predeterminec overhead rate is 50% of direct labor cost. Job 306 is sold for $680,000 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 $ 30,000 25,000 12,500 $ 37,000 16,000 8,000 Costs during April 137,000 103,000 205,000 $105,000 102,000 Direct materials Direct labor Applied overhead Status on April 30 151,000 Finished (sold) Finished_ unsold) 1d) process