Ciolino Co.’s March 31 inventory of raw materials is $200,000. Raw materials purchases in April are $420,000, and factory payroll cost in April is $218,000. Overhead costs incurred in April are: indirect materials, $32,000; indirect labor, $16,000; factory rent, $19,000; factory utilities, $12,000; and factory equipment depreciation, $37,900. The predetermined overhead rate is 55% of direct labor cost. Job 306 is sold for $370,000 cash in April. Costs of the three jobs worked on in April follow.