I NEED HELP WITH SECTION 4.2 PLEASE!

Marcelino Co.'s March 31 inventory of raw materials is $80,000. Raw materials purchases in April are $540,000, and factory payroll cost in April is $378,000. Overhead costs incurred in April are: indirect materials, $50,000; indirect labor, $25,000; factory rent, $33,000; factory utilities, $20,000; and factory equipment depreciation, $56,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $655,000 cash in April. Costs of the three jobs worked on in April follow.

Job 306 Job 307 Job 308 Balances on March 31 Direct $ 26,000 $ 40,000 materials ? Direct labor 23,000 18,000 Applied 11,500 9,000 overhead Costs during April Direct materials 139,000 220,000 $ 105,00 Direct labor 102,000 150,000 101,000 Applied ? ? ? overhead Status on Finished Finished In April 30 (sold) (unsold) process 4.1 Compute gross profit for April. Answer is complete and correct. Gross Profit $ 295,000 4.2 Show how to present the inventories on the April 30 balance sheet. Answer is not complete. Inventories Raw materials Work in process Finished goods Total inventories 0