Cecconi Co's March 31 inventory of raw materials is $135,000. Raw materials purchases in April are $640,000, and factory payroll cost in April is $506,000. Overhead costs incurred in April are indirect materials, $97.000; indirect labor, $56,000; factory rent, $65.000 factory utilities, $41,000, and factory equipment depreciation, $62,000. The predetermined overhead rate is 70% of direct labor cost Job 306 is sold for $910,000 cash in April. Costs of the three jobs worked on in April follow. Job 306 Job 307 Job 308 $ 51,000 42,000 29,400 $ 68,000 29,000 20,300 Balances on March 31 Direct materials Direct labor Applied overhead Corts during