Marcelino Co.'s March 31 inventory of raw materials is $82,000. Raw materials purchases in April are $600,000, and factory payroll cost in April is $388,000. Overhead costs incurred in April are: indirect materials, $53,000; indirect labor, $28,000; factory rent, $36,000; factory utilities, $25,000; and factory equipment depreciation, $52,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $630,000 cash in April. Costs of the three jobs worked on in April follow.