[The following information applies to the questions displayed below.] Marcelino Co.'s March 31 inventory of raw materials is $86,000. Raw materials purchases in April are $550,000, and factory payroll cost in April is $387,000. Overhead costs incurred in April are: indirect materials, $56,000; indirect labor, $28,000; factory rent, $34,000; factory utilities, $23,000; and factory equipment depreciation, $52,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $655,000 cash in April. Costs of the three jobs worked on in April follow.

Required information [The foiio wing information appiies to the questions displayed beiow} Marcelino