[The following information applies to the questions displayed below.]

Marcelino Co.'s March 31 inventory of raw materials is $81,000. Raw materials purchases in April are $520,000, and factory payroll cost in April is $386,000. Overhead costs incurred in April are: indirect materials, $53,000; indirect labor, $28,000; factory rent, $39,000; factory utilities, $21,000; and factory equipment depreciation, $56,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $700,000 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		$	31,000			$	35,000
Direct labor			25,000				17,000
Applied overhead			12,500				8,500
Costs during April
Direct materials			139,000				215,000			$	115,000
Direct labor			102,000				155,000				101,000
Applied overhead			?				?				?
Status on April 30	Finished (sold)				Finished (unsold)					In process

rev: 02_06_2017_QC_CS-77766

32.

Required information

3.	Prepare a schedule of cost of goods manufactured.