Uyue ad I. 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 $378,000. Overhead costs incurred in April are: indirect materials, $56,000, indirect labor, $24,000; factory rent, $36,000; factory utilities, $19.000, and factory equipment depreciation, $58,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $675,000 cash in April. Costs of the three jobs worked on in April follow. Job 306 Job 307 Job 300 $ 32,000 23,000 11,500 $36.000 12.000 8.500 Balances on March 31 Direct materials Direet labor Applied overhead Costs during April Direct materials Direct labor Applied overhead Status on April 30 136.000 103,000 210,000 150.000 $115.000 101.000 Pinished (sold) Finished unsold) In 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 Total cost of work in process 0 Cost of goods manufactured $ 0 Prey