Marcelino Co.'s March 31 inventory of raw materials is $89,000. Raw materials purchases in April are $560,000, and factory payroll cost in April is $382.000. Overhead costs incurred in April are: indirect materials, $56,000; indirect labor, $29,000; factory rent, $38,000; 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 $695,000 cash in April. Costs of the three jobs worked on in April follow. Job 306 Job 307 Job 308 28,000 22,000 11,000 Balances on March 31 Direct materials Direct labor Applied overhead Costs during April Direct materials Direct labor Applied overhead $ 44,000 13,000 6,500 133,000 100,000 215,000 150,000 $ 115,000 103,000 In Status on April 30 Finished (sold) Finished (unsold) process 3. Prepare a schedule of cost of goods manufactured. MARCELINO COMPANY Schedule of Cost of Goods Manufactured For Month Ended April 30 / . Total manufacturing costs ETTO TI COLO 1 DID 10 To US SILENT POT LOS SIST OPAC LOISTO Total cost of work in process 1 / / / Cost of goods manufactured 1 1 / / 1 / ll