Marcelino Co.'s March 31 inver $500,000, and factory materials, $50,000: indir C's March 31 inventory of raw materials is $80,000. Raw materials purchases in April are and factory payroll cost in April is $363,000. Overhead costs incurred in April are; indirect $50,000: indirect labor, $23,000; factory rent. $32,000; factory utilities, $19,000; and factory ent depreciation, $51,000. The predetermined overhead rate is 50% of direct labor cost Job 306 is id for $635.000 cash in April. Costs of the three jobs worked on in April follow. Marcelino Co.'s March 31 inver $500,000, and factory materials, $50,000: indir C's March 31 inventory of raw materials is $80,000. Raw materials purchases in April are and factory payroll cost in April is $363,000. Overhead costs incurred in April are; indirect $50,000: indirect labor, $23,000; factory rent. $32,000; factory utilities, $19,000; and factory ent depreciation, $51,000. The predetermined overhead rate is 50% of direct labor cost Job 306 is id for $635.000 cash in April. Costs of the three jobs worked on in April follow