What would be the gross profit for the month of April?

Drake Company shows the following costs for three jobs worked on in April.

Job 306Job 307Job 308Balances on March 31Direct materials (in March)$ 33,800$ 42,200Direct labor (in March)24,80020,400Applied overhead (March)12,40010,200Costs during AprilDirect materials139,800227,200$ 102,400Direct labor94,600162,000107,400Applied overhead???Status on April 30Finished (sold)Finished (unsold)In process

Additional Information

1. Raw Materials Inventory has a March 31 balance of $92,000.
2. Raw materials purchases in April are $504,800, and total factory payroll cost in April is $389,400.
3. Actual overhead costs incurred in April are indirect materials, $52,400; indirect labor, $25,400; factory rent, $34,400; factory utilities, $21,400; and factory equipment depreciation, $55,800.
4. Predetermined overhead rate is 50% of direct labor cost.
5. Job 306 is sold for $650,000 cash in April.