Winfrey Co.'s March 31 inventory of raw materials is $140,000. Raw materials purchases in April are $410,000, and factory payroll cost in April is $234,000. Overhead costs incurred in April are: indirect materials, $26,000; indirect labor, $15,000; factory rent, $21,000; factory utilities, $11,000; and factory equipment depreciation, $42,100. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $320,000 cash in April. Costs of the three jobs worked on in April follow Job 306 Job 307 Job 308 Balances on March 31 Direct materials Direct labor Applied overhead $8,000 19,000 9,500 $ 13,000 5,000 2,500 Costs during April Direct materials Direct labor Applied overhead 115,000 19,000 180,000 60,000 65,000 140,000 Status on April 30 Finished (sold) Finished (unsold) In process