/The following information applies to the questions displayed belowj Marcelino Co.'s March 31 Inventory of raw materials ls $82,000. Raw materials purchases In April are $590,000, and factory payroll cost In April ls $386,000. Overhead costs Incurred In April are: Indirect materials, $56,000, Indirect labor, $27,000; factory rent, $40,000; factory utllities, $22,000, and factory equipment depreciatlon, $57,000. The predetermined overhead rate ls 50% of dlrect labor cost. Job 306 ls 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 28,000 38,000 Direct materials 21,000 18,000 Direct labor 9,000 Applied overhead 10,500 Costs during April 215,000 110,000 Direct materials 130,000 Direct labor 105,000 152,000 102,000 Applied overhead Status on April 30 Finished (sold) Finished (unsold) n process