[The following information applies to the questions displayed below.] Marcelino Co.'s March 31 inventory of raw materials is $89,000. Raw materials purchases in April are $580,000, and factory payroll cost in April is $368,000. Overhead costs incurred in April are: indirect materials, $51,000; indirect labor, $20,000; factory rent, $37,000; factory utilities, $22,000; and factory equipment depreciation, $58,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $690,000 cash in April. Costs of the three jobs worked on in April follow. Job 306Job 307Job 308 Balances on March 31 Direct materials $30,000 $40,000 Direct labor 21,000 16,000 Applied overhead 10,500 8,000 Costs during April Direct materials 139,000 200,000 $105,000 Direct labor 104,000 152,000 100,000 Applied overhead ? ? ? Status on April 30Finished (sold)Finished (unsold) In process.